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(xué)員需要掌握每科考試的重難點(diǎn)，才能夠更好的通過考試。ACCA F5考點(diǎn)Life cycle costing有哪些？

ACCA F5課程學(xué)習(xí)讓學(xué)員可以在MA(F2)的基礎(chǔ)上進(jìn)一步掌握和理解作業(yè)成本法，目標(biāo)成本法，生命周期成本法，生產(chǎn)力會(huì)計(jì)法，環(huán)境會(huì)計(jì)法以及相關(guān)成本分析，限制因素，價(jià)格決策，內(nèi)部生產(chǎn)還是外部采購以及其他短期決策。

ACCA F5考點(diǎn)中Life cycle costing是一個(gè)比較常考的考點(diǎn)，考點(diǎn)的主要內(nèi)容可以從以下分析：

1) Development主要：研發(fā)費(fèi)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(fèi)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(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

4) 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

5) 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(jì)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(chǎn)品退出市場

重要考點(diǎn)Benefits優(yōu)勢表現(xiàn)：

1、考慮了預(yù)期壽命內(nèi)的外部因素external factors

2、考慮所有成本包括R&D費(fèi)用，進(jìn)而在設(shè)計(jì)時(shí)就考慮了成本降低問題

3、適用于當(dāng)前的competitive environment，現(xiàn)代產(chǎn)品生命周期都較短，大部分費(fèi)用 a large portion of costs 發(fā)生在先期，即研發(fā)和產(chǎn)生引發(fā)市場階段。

4、鼓勵(lì)長期回報(bào)的政策，譬如若產(chǎn)品生命5年，這5年全部盈利多少，則有多少獎(jiǎng)勵(lì)。鼓勵(lì)工程師和生產(chǎn)經(jīng)理更多從大局考慮，而非短期和贏利性。

ACCA考試知識(shí)點(diǎn)的內(nèi)容就這么多，學(xué)員如果對知識(shí)點(diǎn)還有更多的疑問，可以文章評論一起學(xué)習(xí)探討！