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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