Evaluation of target costing是什么_2023年ACCA考试PM知识点
如果磨难是一场洪灾，那就努力把它过成一种灌溉。acca考试每年举行四次，分别在每年的3月份、6月份、9月份与12月份。同学们需根据实际学习情况报考。今天为大家整理了PM科目Evaluation of target costing(目标成本法的评价)相关知识点，准备报名的同学们来看看吧。
【内容导航】
Evaluation of target costing-目标成本法的评价
【知识点】
Evaluation of target costing-目标成本法的评价
Evaluation of target costing-目标成本法的评价
Advantages
1) Price-led costing improved competitiveness of the company.(external focus)
2) Focus on customer.(market-driven, design products that satisfy customer demand and at a price acceptable to the customers.)
3) Focus on product design.(specify raw materials in need, as well as labor, machinery and other elements of the production process for both new and existing product innovation.)
4) Better and early cost control.
5) Reduces the time taken to get a product to market.
6) More flexible to work as a benchmarks for continuous improvement and cost saving.
Disadvantages
• However unrealistic and unachievable targets can be demotivating.
• It may be not easy to find a suitable market price.
如果结果不如你所愿，就在尘埃落定前奋力一搏。以上就是为大家整理的PM科目考试知识点了，2023年acca考试时间公布，同学们要抓紧时间报名。
注：以上内容来自PM精讲班第2讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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