Implementing target costing是什么_2022年ACCA考試PM知識(shí)點(diǎn)
人生最精彩的不是實(shí)現(xiàn)夢(mèng)想的時(shí)刻，而是堅(jiān)持夢(mèng)想的過程。ACCA課程所涉內(nèi)容較廣，能為學(xué)習(xí)的學(xué)員提供較為完整的國際商業(yè)知識(shí)結(jié)構(gòu)。近年來有大量考生報(bào)名參加acca考試。為幫助大家盡快通過考試，東奧小編為大家整理了PM科目知識(shí)點(diǎn)，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Implementing target costing-實(shí)施目標(biāo)成本法
【知識(shí)點(diǎn)】
Implementing target costing-實(shí)施目標(biāo)成本法
Implementing target costing-實(shí)施目標(biāo)成本法
Steps of target costing
1) Determine a product specification by extensive customer analysis.(Ideally only those features valued by customers will be included in the product design.)
2) Determine possible selling price by extensive external analysis. (competitors,market condition)
3) Establish the required profit margin – this is based upon the overall required return of the business and the level of perceived risk of the product.
4) Calculate the target cost.
5) Close the gap – reduce the cost from the original expected cost to the target cost.
在茫茫沙漠中，只有前進(jìn)的步伐才是希望的象征。以上就是東奧小編為大家整理的PM科目考試知識(shí)點(diǎn)了，6月份ACCA考試已經(jīng)開始，祝大家都取得一個(gè)好成績，順利上岸。
注：以上內(nèi)容來自PM精講班第2講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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