Implementing target costing是什么_2022年ACCA考試PM知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
Implementing target costing-實(shí)施目標(biāo)成本法
【知識(shí)點(diǎn)】
Implementing target costing-實(shí)施目標(biāo)成本法
Implementing target costing-實(shí)施目標(biāo)成本法
Steps of target costing
1) Determine a product specification by extensive customer analysis.(Ideally only those features valued by customers will be included in the product design.)
2) Determine possible selling price by extensive external analysis. (competitors,market condition)
3) Establish the required profit margin – this is based upon the overall required return of the business and the level of perceived risk of the product.
4) Calculate the target cost.
5) Close the gap – reduce the cost from the original expected cost to the target cost.
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注：以上內(nèi)容來(lái)自PM精講班第2講
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