2011年ACCA考试《F5业绩管理》讲义（13）
3 Life-cycle costing 3.1 Definition of life-cycle costingMany goods now have very short life-cycle, e.g. personal computers. In addition many products have very high costs which are incurred before the good is launched, e.g. development of new cars.
Traditional costing techniques based around annual periods may give a misleading impression of the costs and profitability of a good.
The commitment of a high proportion of a product’s life-cycle costs at the very early stages of the cycle has led to the need for accounting systems that compare the revenues from a product with all the costs incurred over the entire product life cycle.
Life-cycle costing:转自:考试网 -
§ is the profiling of cost over a product’s life, including the preproduction stage
§ tracks and accumulates the actual costs and revenues attributable to each product from inception to abandonment
§ enables a product’s true profitability to be determined at the end of its economic life.
Illustration 8 – Life-cycle costing in a manufacturing environment
§ In an advanced manufacturing environment, where products have low labour content, the direct unit cost is relatively low.
§ A very high proportion of the total costs over the product’s life cycle will be in the form of initial development, design and production setup costs, and ongoing fixed costs that are committed to at this stage.
Test your understanding 10
Suggest two manufacturing industries where products tend to have low and decreasing direct labour costs but high initial development, design and production setup costs.
页:
[1]