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ACCA PM：目标成本和生命周期成本例题
文章来源：ACCA官网
发布时间：2021-08-31 18:01
阅读：1401次
A numerical example of target and lifecycle costing
A company is planning a new product.Market research information suggests that the product should sell 10,000 units at$21.00/unit.The company seeks to make a mark-up of 40%product cost.It is estimated that the lifetime costs of the product will be as follows:
Design and development costs$50,000
Manufacturing costs$10/unit
End of life costs$20,000
The company estimates that if it were to spend an additional£15,000 on design,manufacturing costs/unit could be reduced.
Required:
(a)What is the target cost of the product?
(b)What is the original lifecycle cost per unit and is the product worth making on that basis?
(c)If the additional amount were spent on design,what is the maximum manufacturing cost per unit that could be tolerated if the company is to earn its required mark-up?
Solution:
The target cost of the product can be calculated as follows:
(a)
(b)The original life cycle cost per unit=($50,000+(10,000 x$10)+$20,000)/10,000=$17
This cost/unit is above the target cost per unit,so the product is not worth making.
(c)Maximum total cost per unit=$15.Some of this will be caused by the design and end of life costs:
($50,000+$15,000+$20,000)/10,000=$8.50
Therefore,the maximum manufacturing cost per unit would have to fall from$10 to($15–$8.50)=$6.50.
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