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2011年ACCA考试《F5业绩管理》讲义(15)

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发表于 2012-2-23 17:09:42 | 显示全部楼层 |阅读模式
3.3 The implications of life-cycle costing   Pricing
  § Pricing decisions can be based on total life-cycle costs rather than simply the costs for the current period.
  Test your understanding 11
  The following details relate to a new product that has finished development and is about to be launched.
  DevelopmentLaunchGrowthMaturityDecline
  Time periodFinished1 year1 year1 year1 year
  R&D costswww.Examw.com
  ($ million)20
  Marketing costs
  ($ million)5430.9
  Production cost
  per unit ($)1.000.900.800.90
  Production
  volume (millions)15104
  The launch price is proving a contentious issue between managers. The marketing manager is keen to start with a low price of around $8 to gain new buyers and achieve target market share. The accountant is concerned that this does not cover costs during the launch phase and has produced the following schedule:
  Launch phase:$ million
  Amortised R&D costs(20÷4)5.0
  Marketing costs5.0

  Production costs(1million×$1 per unit)1.0
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