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ACCA考试知识点：Target Costing

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发布时间：2021-10-28 14:28

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ACCA考试知识点：Target Costing

Target costing involves setting a target cost for a product,having identified a target selling price and a required profit margin.The target cost is the target sales price minus the required profit.

实现目标成本法的步骤：

Step 1 Determine a product specification of which an adequate sales volume is estimated.

Step 2 Decide a target selling price at which the organisation will be able to sell the product successfully and achieve a desired market share.

Step 3 Estimate the required profit,based on required profit margin or return on investment.

Step 4 Calculate:Target cost=Target selling price–Target profit.

Step 5 Prepare an estimated cost for the product,based on the initial design specification and current cost levels.

Step 6 Calculate:Target cost gap=Estimated cost–Target cost.

Step 7 Make efforts to close the gap.This is more likely to be successful if efforts are made to'design out'costs prior to production,rather than to'control out'costs after'live'production has started.

相关阅读：【ACCA考试知识点：财务报告基本框架】

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