ACCA知識(shí)點(diǎn)講解：目標(biāo)成本法和生命周期成本法是什么？我們?cè)撛趺唇忉專?></p> <!-- E Img --> <p> <p style="line-height:2em;"><a href="http://www.266177a.com/acca/article/12600.html" target="_blank"><strong><span style="color:#E53333;">ACCA知識(shí)點(diǎn)</span></strong></a>講解：目標(biāo)成本法和生命周期成本法是什么？我們?cè)撛趺唇忉專拷裉炀妥屛覀円黄饋?lái)了解下Target costing和Life cycle costing吧！請(qǐng)看下文！</p><p style="line-height:2em;"><img src="https://img.rongyuejiaoyu.com/uploads/20200613/939297ee72cbb32e02febb517a2a3d2f.png" alt="ACCA知識(shí)點(diǎn)" width="700" height="438" title="ACCA知識(shí)點(diǎn)" align="" /></p><p style="line-height:2em;">為了更好的理解Target costing和lifecycle costing，先讓我們看一下傳統(tǒng)成本方法（absorption costing）的計(jì)算流程和優(yōu)缺點(diǎn)。</p><p style="line-height:2em;">一般來(lái)說(shuō)，傳統(tǒng)成本法下的產(chǎn)品會(huì)吸收當(dāng)期發(fā)生的成本，包括直接材料、直接人工、變動(dòng)產(chǎn)品成本，這些成本的加總就是邊際成本，以上成本再加上固定產(chǎn)品成本就構(gòu)成了傳統(tǒng)成本下的總的產(chǎn)品成本。這些固定的產(chǎn)品成本一般會(huì)用兩種方法吸收進(jìn)產(chǎn)品成本：吸收成本法和作業(yè)成本法。作業(yè)成本法應(yīng)用起來(lái)更復(fù)雜，但也更*。</p><p style="line-height:2em;">但是，我們要注意的是，無(wú)論傳統(tǒng)的吸收成本法還是更*的作業(yè)成本法，在計(jì)算產(chǎn)品成本時(shí)都是基于預(yù)算數(shù)據(jù)的，它們?cè)谀昴┒家c實(shí)際發(fā)生的成本做比較并對(duì)成本進(jìn)行調(diào)整，成本多吸收了要減去，少吸收了要加上。</p><p style="line-height:2em;">一旦單位產(chǎn)品被計(jì)算出來(lái)，成本加成定價(jià)法就會(huì)被用來(lái)制定銷售價(jià)格和確定單位產(chǎn)品利潤(rùn)率。只要在這個(gè)銷售價(jià)格下產(chǎn)品達(dá)到了預(yù)計(jì)的銷售量，這個(gè)產(chǎn)品就是盈利的。<span style="box-sizing:border-box;color:#616161;font-family:微軟雅黑;font-size:16px;text-indent:30.912px;white-space:normal;background-color:#FFFFFF;">戳：“</span><a href="https://jinshuju.net/f/jsmMXH" target="_blank" style="box-sizing:border-box;background-color:#FFFFFF;color:#555555;text-decoration-line:none;font-family:微軟雅黑;font-size:15.456px;text-indent:30.912px;white-space:normal;"><span style="box-sizing:border-box;color:#E53333;font-size:16px;"><strong style="box-sizing:border-box;">各科必背定義+歷年真題中文解析+20年BPP習(xí)題冊(cè)（PDF版）</strong></span></a><span style="box-sizing:border-box;color:#616161;font-family:微軟雅黑;font-size:16px;text-indent:30.912px;white-space:normal;background-color:#FFFFFF;">”</span></p><p style="text-align:center;line-height:2em;"><strong><span style="color:#E53333;"><img src="https://img.rongyuejiaoyu.com/uploads/20200613/e33787e595035638477cfbc0c81f974b.png" alt="" /><br /></span></strong></p><p style="line-height:2em;"><strong><span style="color:#E53333;">但這其中也存在一些缺陷：</span></strong></p><p style="line-height:2em;">①：產(chǎn)品定價(jià)是基于產(chǎn)品成本的，但也許顧客并不愿意付出這個(gè)價(jià)格。這些產(chǎn)品中可能會(huì)包含一些對(duì)顧客無(wú)價(jià)值的功能，顧客由于不愿意購(gòu)買(mǎi)這部分功能，就會(huì)購(gòu)買(mǎi)其他更便宜或者更實(shí)惠的產(chǎn)品。</p><p style="line-height:2em;">②：無(wú)論是吸收成本法還是作業(yè)成本法，它們吸收的都是實(shí)際發(fā)生的成本。但是實(shí)際上是存在一些將來(lái)一定會(huì)發(fā)生的成本的，甚至如果沒(méi)有這部分成本，這些產(chǎn)品就有可能不存在，比如研發(fā)成本、退出成本等。</p><p style="line-height:2em;">既然這些成本必然會(huì)發(fā)生，那為什么在計(jì)算單位成本的時(shí)候不考慮它們呢？所以為了確保更合理的產(chǎn)品定價(jià)，確保公司長(zhǎng)期的銷售額大于總的成本，我們使用了一種新的成本方法，那就是生命周期成本法。</p><p style="line-height:2em;"><strong>Life cycle costing</strong></p><p style="line-height:2em;">正像前文所說(shuō)，目標(biāo)成本法控制成本的重點(diǎn)是在產(chǎn)品設(shè)計(jì)環(huán)節(jié)，但是，它沒(méi)有把眼光放到產(chǎn)品的整個(gè)生命周期，沒(méi)有注意到發(fā)生在產(chǎn)品售后的一些成本，等等。在產(chǎn)品利潤(rùn)*化時(shí)，</p><p style="line-height:2em;">重點(diǎn)是使收入大于成本，無(wú)論成本是發(fā)生哪個(gè)階段都要包含進(jìn)產(chǎn)品成本中。這就是生命周期成本法的基本概念。值得一提的是，目標(biāo)成本法也可以通過(guò)減少產(chǎn)品生命周期中任一階段的成本，來(lái)達(dá)到目標(biāo)成本。</p> </p> <!-- E 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noreferrer nofollow">更多課程</a></span> </p> </div> </li> <li id="1tfdi3e5y4" class="poster-item zturn-item" > <p class="xxgy">從“蒙圈”到“懂王”ACCA--AA真題公開(kāi)課</p> <!-- <p class="xxgy">ACCA免費(fèi)試聽(tīng)課程</p> --> <div id="1tfdi3e5y4" class="for_btn"> <a href="/combo/live/open_lesson/id/1080" target="_blank" rel="nofollow"> <!-- <a href="/combo/live/live_lesson/id/1080" target="_blank"> --> <!-- <a href="/combo/index/free" target="_blank" rel="nofollow"> --> <img src="https://img.rongyuejiaoyu.com//uploads/20250307/68bdacb8ad9ede502c5258e7347fcebe.jpg" width="100%"> <!-- <img src="/static/index/images/shiting.jpg" width="100%"> <img src="/static/index/images/iconin.png" class="in_page"/> --> </a> </div> <div id="1tfdi3e5y4" class="students_star"> <p class="cell_list"><span id="1tfdi3e5y4" class="lf">直播講師：<span id="1tfdi3e5y4" class="darks">Ellen Luo</span></span> <span id="1tfdi3e5y4" class="rt">價(jià)格：<span id="1tfdi3e5y4" class="darks">免費(fèi)</span></span> </p> <!-- <p class="cell_list"><span>直播時(shí)間：<span id="1tfdi3e5y4" class="darks">2025/03/06 18:00-20:00</span></span> </p> --> <!-- <p class="cell_list"><span id="1tfdi3e5y4" class="lf">課程模式：<span id="1tfdi3e5y4" class="darks">在線視頻</span></span> <span id="1tfdi3e5y4" class="rt">價(jià)格：<span id="1tfdi3e5y4" class="darks">免費(fèi)試聽(tīng)</span></span> </p> <p class="cell_list"><span>在線申請(qǐng)：<a href="/combo/index/free" target="_blank" class="darks_st">申請(qǐng)?jiān)嚶?tīng)</a></span> </p> --> <p class="cell_list"><span><a href="/combo/index/zhibo" target="_blank" class="darks_st" rel="noopener noreferrer nofollow">更多課程</a></span> </p> </div> </li> <li id="1tfdi3e5y4" class="poster-item zturn-item" > <p class="xxgy">ACCA高薪就業(yè)使用指南</p> <!-- <p class="xxgy">ACCA免費(fèi)試聽(tīng)課程</p> --> <div id="1tfdi3e5y4" class="for_btn"> <a href="/combo/live/open_lesson/id/1072" target="_blank" rel="nofollow"> <!-- <a href="/combo/live/live_lesson/id/1072" target="_blank"> --> <!-- <a href="/combo/index/free" target="_blank" rel="nofollow"> --> <img src="https://video.rycfa.com/image/default/F4C2587D44924C609F8D4ED33F5A4535-6-2.jpg" width="100%"> <!-- <img src="/static/index/images/shiting.jpg" width="100%"> <img src="/static/index/images/iconin.png" class="in_page"/> --> </a> </div> <div id="1tfdi3e5y4" class="students_star"> <p class="cell_list"><span id="1tfdi3e5y4" class="lf">直播講師：<span id="1tfdi3e5y4" class="darks">孫老師</span></span> <span id="1tfdi3e5y4" class="rt">價(jià)格：<span id="1tfdi3e5y4" class="darks">免費(fèi)</span></span> </p> <!-- <p class="cell_list"><span>直播時(shí)間：<span id="1tfdi3e5y4" class="darks">2025/01/17 19:00-20:30</span></span> </p> --> <!-- <p class="cell_list"><span id="1tfdi3e5y4" class="lf">課程模式：<span id="1tfdi3e5y4" class="darks">在線視頻</span></span> <span id="1tfdi3e5y4" class="rt">價(jià)格：<span id="1tfdi3e5y4" class="darks">免費(fèi)試聽(tīng)</span></span> </p> <p class="cell_list"><span>在線申請(qǐng)：<a href="/combo/index/free" target="_blank" class="darks_st">申請(qǐng)?jiān)嚶?tīng)</a></span> </p> --> <p class="cell_list"><span><a href="/combo/index/zhibo" target="_blank" class="darks_st" rel="noopener noreferrer nofollow">更多課程</a></span> </p> </div> </li> </ul> </div> </div> </div> <script type="text/javascript"> var aa=new zturn({ id:"zturn", opacity:0.2, width:382, Awidth:1024, scale:0.9, auto:true,//是否輪播 默認(rèn)5000 turning:3000//輪播時(shí)長(zhǎng) }) </script> <div style="display: block;background-color: #FFF;margin: 5px 0;"> <a href="/combo/index/free" target="_blank" rel="noopener noreferrer nofollow" > <img src="/static/index/images/accasj.jpg" alt="ACCA試聽(tīng)" style="width: 100%;" /> </a> </div> <!-- 報(bào)考指南 --> <div id="1tfdi3e5y4" class="text_guide"> <h3>報(bào)考指南</h3> <ul class="nine_ul"> <li> <a href="http://www.266177a.com/acca/article/36099.html" title="報(bào)名條件" target="_blank" > <img src="http://img.rongyuejiaoyu.com/uploads/20220223/eff3fde7bf78411cd8dec7430ed74d34.png" alt="報(bào)名條件"> <p>報(bào)名條件</p> 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