(a)cost control主要用于成本控制的核算方式

(b)Targetcost=sales–target profit

Estimated cost

When estimated cost>target cost cost gap(howto close)

考點(diǎn)一:targetcost計(jì)算--如果產(chǎn)品存在costgap只要有利可圖是可以繼續(xù)生產(chǎn)的)

(1)estimatedcost=direct cost/variable production cost(benot suitable for high fixed cost company)

(2)ways toclose the cost gap(涉及回答大題的key words)考試的時(shí)候?qū)懗删渥觿e寫短語

考點(diǎn)二:縮減cost gap的方法-選擇題or問答題形式

※Material cost:existing bulk buying-discount

New cheaper supplier while remaining the quality

※labor cost:negotiate with the existing staff

Hire the new cheaperstaff quality(efficiency)

※productivity產(chǎn)量

※non-value activity(use/esteem)

※few products+common parts–better control

考點(diǎn)三:target profit的計(jì)算套路

(c)擴(kuò)展知識(shí)點(diǎn):關(guān)于target profit的設(shè)定

ROI,Margin,Mark-up三種形式

ROI:return oninvestment

Margin:profit/sales

Mark-up:profit/cost

(d)Life-cyclecosting’s design stage主要用于生命周期成本法的設(shè)計(jì)階段e.g.70%~90%of cost will be determined in this stages.(notincurred)

常見相關(guān)概念理解:

1.A risk with targetcosting is that cost reductions may affect the perceived value of theproduct.

目標(biāo)成本的風(fēng)險(xiǎn)在于降低成本會(huì)影響到產(chǎn)品的預(yù)期價(jià)值

(此觀點(diǎn)正確,因而,對(duì)于企業(yè)而言,要防止目標(biāo)價(jià)格無法實(shí)現(xiàn)的問題)

2.An effective way ofreducing the projected cost of a new product is to simplify the design.

簡(jiǎn)化設(shè)計(jì)流程是減少新產(chǎn)品預(yù)期成本的有效方式

(此觀點(diǎn)正確,例如通過使用標(biāo)準(zhǔn)化或更少的組件,去除一些未帶來額外價(jià)值的設(shè)計(jì))

3.The value of targetcosting depends on having reliable estimates of sales demand.

目標(biāo)成本的價(jià)值取決于擁有可靠的預(yù)估銷量

(此觀點(diǎn)正確,因?yàn)橥ǔ6?,生產(chǎn)制造成本在總成本中占有較大比率,因此通過預(yù)估可靠的銷售需求來明確目標(biāo)銷售價(jià)格從而建立目標(biāo)成本)

4.Target costing may beapplied to services that are provided free of charge to customers,such as costs of call center handling.

目標(biāo)成本可能適用于向顧客提供免費(fèi)服務(wù)的領(lǐng)域如:呼叫中心的處理成本

(此觀點(diǎn)是錯(cuò)誤的,因?yàn)槟繕?biāo)成本的確定需要依靠于確定一個(gè)項(xiàng)目的明確銷售價(jià)格因而不適用于free of charge的商品或者服務(wù))

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