ACCA常见相关概念理解
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1.A risk with targetcosting is that cost reductions may affect the perceived value of theproduct.
方针本钱的危险在于降低本钱会影响到产品的预期价值
(此观念准确,因而,关于公司而言,要避免方针报价无法完成的疑问)
2.An effective way ofreducing the projected cost of a new product is to simplify the design.
简化规划流程是减少新产品预期本钱的有效方式
(此观念准确,例如经过运用标准化或更少的组件,去掉一些未带来额定价值的规划)
3.The value of targetcosting depends on having reliable estimates of sales demand.
方针本钱的价值取决于具有牢靠的预估销量
(此观念准确,由于一般而言,出产制作本钱在总本钱中占有较大比率,因而经过预估牢靠的出售需求来清晰方针出售报价然后建立方针本钱)
4.Target costing may beapplied to services that are provided free of charge to customers,such as costs of call center handling.
方针本钱也许适用于向顾客供给免费效劳的范畴如:呼叫基地的处理本钱
(此观念是错误的,由于方针本钱的断定需求依靠于断定一个项目的清晰出售报价因而不适用于free of charge的产品或许效劳)
作者:admin,时间:2017-06-22 13:45点击拨打咨询热线:021-61729209
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