Specialist Cost & MA Techniques_ACCA考试PM知识点

距离2022年6月考季越来越近，小编也为大家整理了一些Specialist Cost & MA Techniques_ACCA考试PM知识点，希望对大家有帮助！

【科目】

ACCA-PM

【知识点】

Target Costing

1.Definition

·product cost estimate derived from a competitive market price

·places great emphasis on controlling costs by good product design and production planning

2.Target cost = Target price – Target profit

3.Target cost gap = Target cost – Estimated cost

Lifecycle Costing

1.Definition

·a procurement process which considers overall total cost, i.e., sum of acquisition and life cycle ownership cost of an item.

2.Four principal lessons

·All costs should be taken into account when working out the cost of a unit and its profitability

·Attention to all costs will help to reduce the cost per unit and will help an organisation achieve its target cost

·Many costs will be linked

·Costs are committed and incurred at very different times

以上就是小编为大家整理的有关于Specialist Cost & MA Techniques_ACCA考试PM知识点，希望可以帮助大家备考PM考试！预祝大家考试顺利！

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