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ACCA PM知识点：Lifecycle costing
文章来源：ACCA全球官网
发布时间：2021-08-31 17:54
阅读：1642次
Lifecycle costing
As mentioned above,target costing places great emphasis on controlling costs by good product design and production planning,but those up‑front activities also cause costs.There might be other costs incurred after a product is sold such as warranty costs and plant decommissioning.When seeking to make a profit on a product it is essential that the total revenue arising from the product exceeds total costs,whether these costs are incurred before,during or after the product is produced.This is the concept of life cycle costing,and it is important to realise that target costs can be driven down by attacking any of the costs that relate to any part of a product’s life.The cost phases of a product can be identified as:
There are four principal lessons to be learned from lifecycle costing:
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.For example,more attention to design can reduce manufacturing and warranty costs.More attention to training can machine maintenance costs.More attention to waste disposal during manufacturing can reduce end-of life costs.
Costs are committed and incurred at very different times.A committed cost is a cost that will be incurred in the future because of decisions that have already been made.Costs are incurred only when a resource is used.
Typically,the following pattern of costs committed and costs incurred is observed:
The diagram shows that by the end of the design phase approximately 80%of costs are committed.For example,the design will largely dictate material,labour and machine costs.The company can try to haggle with suppliers over the cost of components but if,for example,the design specifies 10 units of a certain component,negotiating with suppliers is likely to have only a small overall effect on costs.A bigger cost decrease would be obtained if the design had specified only eight units of the component.The design phase locks the company in to most future costs and it this phase which gives the company its greatest opportunities to reduce those costs.
Conventional costing records costs only as they are incurred,but recording those costs is different to controlling those costs and performance management depends on cost control,not cost measurement.
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