關(guān)于ACCA PM，對于不同基礎(chǔ)的同學(xué)，難易程度不同，對于這個科目比較重要的知識點life cycle costing，也是常常會考到的，關(guān)于這一塊內(nèi)容，跟小編一起去看看吧！
Development 主要： 研發(fā)費用
Sales volume: None
A high level of set‐up costs Research & development costs Product design and production facilities
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)
Growth 主要： 投入設(shè)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 Maturity 主要： 材料人工等 產(chǎn)品區(qū)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
Decline 主要： 退役成本 或改良產(chǎn)品來延長生命周期
Sales volume: Falling demand
Product is phasing out, 經(jīng)濟效益下滑 marketing costs are cut in this stage A replacement product needs to have been developed(R&D) Extra development costs to refine the model/function to extend life cycle Discommisioning cost退役成本，產(chǎn)品退出市場
作用：Maximizing return over the product life cycle產(chǎn)品整個生命周期的投資回報zui大化
Design costs out of products 早期設(shè)計時考慮了產(chǎn)品70%+的成本，從整個生命周期來 看，zui大化的降低成本。
Minimize the time to market縮短入場時間，盡早占據(jù)市場，且競爭對手的產(chǎn)品不多
Maximize the length of the life cycle itself. 將產(chǎn)品可盈利的時間拉長，來增加收益
Minimize break‐even time 盡快達(dá)到盈虧平衡點，即盡早收回投資，實現(xiàn)盈利
Manage the product’s cash flow 管理現(xiàn)金流
關(guān)于ACCA PM考試的相關(guān)內(nèi)容就說到這里，想了解ACCA考試更多資訊，請關(guān)注融躍教育官網(wǎng)！
