想要通過ACCA考試并不是一件很簡單的事情，ACCA考試科目較多，學員需要掌握每科考試的重難點，才能夠更好的通過考試。ACCA PM考點Life cycle costing有哪些？

ACCA PM課程學習讓學員可以在MA的基礎上進一步掌握和理解作業成本法，目標成本法，生命周期成本法，生產力會計法，環境會計法以及相關成本分析，限制因素，價格決策，內部生產還是外部采購以及其他短期決策。

ACCA PM考點中Life cycle costing是一個比較常考的考點，考點的主要內容可以從以下分析：

1) Development主要：研發費用

Sales volume： None

A high level of set-up costs

Research & development costs

Product design and production

2) Introduction主要：廣告費等

Sales volume： Very low level

High marketing and promotion costs

High business risk (negative cash flow, very high fixed costs)

3) Growth主要：投入設備和廣告

Sales volume： Rapid increase

Sales revenue increase dramatically

Marketing and promotion cost will continue through this stage

Costs decrease as fixed costs are recovered over greater sales volumes

4) Maturity主要：材料人工等，產品區別化來提高競爭力

Sales volume： Stable high volume

Initially profits keep increase as initial set-up and fixed costs are recovered

Marketing and distribution economies are achieved

Price competition and product differentiation will start to erode

profitability as new customers are limited

5) Decline主要：退役成本，或改良產品來延長生命周期

Sales volume： Falling demand

Product is phasing out，經濟效益下滑 marketing costs are cut in this stage

A replacement product needs to have been developedR&D)

Extra development costs to refine the model/function to extend life cycle

Decommissioning cost退役成本，產品退出市場

重要考點Benefits優勢表現：

1、考慮了預期壽命內的外部因素external factors

2、考慮所有成本包括R&D費用，進而在設計時就考慮了成本降低問題

3、適用于當前的competitive environment，現代產品生命周期都較短，大部分費用 a large portion of costs 發生在先期，即研發和產生引發市場階段。

4、鼓勵長期回報的政策，譬如若產品生命5年，這5年全部盈利多少，則有多少獎勵。鼓勵工程師和生產經理更多從大局考慮，而非短期和贏利性。

關于ACCA PM考點的內容介紹就這么多，想要了解更多的內容，可以在線咨詢老師。