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会计代写|中级管理会计代写Intermediate Management Accounting代考|Total life-cycle costing
Total life-cycle costing draws management’s attention to the fact that it is not only during the production phase that costs are incurred. Costs begin to accumulate at an earlier point and continue to accumulate after production. Total life-cycle costing is concerned with tracking and reporting all costs relating to a product from the beginning to the end of its life – which could be for a period of 20 years or more. If the revenues generated over the life cycle of the product are also tracked, its profitability can be assessed. This represents a radical departure from traditional management accounting approaches, which are normally concerned with assessing performance over periods of one year less.
Total life-cycle costing starts from the premise that the life cycle of a product or service has three phases. These are:
1 The pre-production phase. This is the period that precedes production of the product or service. During this phase, research and development – both of the product or service and of the market – is conducted. The product or service is designed and so is the means of production. The phase culminates with setting up the necessary production facilities and with advertising and promotion.
2 The production phase. During this phase the product is made and sold or the service is provided to customers. This is the phase where traditional absorption costing or $A B C$ usually makes its biggest contribution.
3 The post-production phase. During this phase, costs may be incurred to correct faults that arose with products or services sold (after-sales service). Since these costs may start to be incurred before the last product or service is sold, this phase will typically overlap with the production phase. During this phase, costs may also be incurred as a result of closing production at the end of the product’s or service’s life. Where the risk of environmental damage must be eliminated, these costs can be extremely high.
会计代写|中级管理会计代写Intermediate Management Accounting代考|Target costing
We saw in Chapter 4 that businesses may adopt a cost-plus approach to pricing. This involves totalling the costs of providing a product or service and then adding a percentage for profit to derive a selling price. Cost-plus pricing, however, is not normally suitable for businesses that operate in a highly competitive market.
Target costing approaches the pricing decision from the opposite direction to cost-plus pricing. The starting point is to set a target price for a product, usually based on market research. The target profit, reflecting the financial objective of the business, is then deducted from the target price identified. The resulting figure is the target cost of the product. Where the target cost is less than the current estimated cost, there will be a ‘cost gap’. Efforts must then be made to bridge this gap by making the product, or rendering the service, in a way that meets the target cost.
A team of specialists, drawn from each of the main functional areas, such as design, production, purchasing and marketing, will normally be charged with achieving the target cost. However, stakeholders from outside the business, such as suppliers and customers, may also be invited to join the team. Together they will examine all aspects of the product and the production process to try to eliminate anything that does not add value. This may involve revising the design, developing more efficient means of production, and negotiating with suppliers to provide goods and services more cheaply. The process is often iterative (trial and error) and will continue until total product costs are reduced in line with the target cost figure, or it is found that the target cost figure cannot be achieved. To prevent too much time and resources being consumed in this process, deadlines may be set for reaching the target cost figure.
Target costing is not so much a costing technique as a framework within which various disciplines and techniques may be applied. Thus, some of the techniques covered elsewhere in this chapter, such as activity-based costing, benchmarking and value chain analysis, may be used to help achieve the target cost figure.
The target costing process is summarised in Figure 5.6.
管理会计代考
会计代写|中级管理会计代写Intermediate Management Accounting代考|Total life-cycle costing
总生命周期成本计算提请管理层注意这样一个事实，即不仅在生产阶段会产生成本。成本在较早的时候开始累积，并在生产后继续累积。总生命周期成本计算涉及跟踪和报告与产品从开始到结束生命周期相关的所有成本——这可能是 20 年或更长时间。如果还跟踪产品生命周期内产生的收入，则可以评估其盈利能力。这与传统的管理会计方法大相径庭，传统的管理会计方法通常关注在不到一年的时间内评估绩效。
总生命周期成本计算的前提是产品或服务的生命周期具有三个阶段。它们是：
1 预生产阶段。这是生产产品或服务之前的时期。在此阶段，进行产品或服务以及市场的研究和开发。产品或服务是经过设计的，生产方式也是如此。该阶段的高潮是建立必要的生产设施以及广告和促销。
2 生产阶段。在此阶段，产品被制造和销售或向客户提供服务。这是传统吸收成本法或一个乙C通常会做出最大的贡献。
3 后期制作阶段。在此阶段，可能会产生成本来纠正因销售的产品或服务（售后服务）而出现的故障。由于这些成本可能在最后一个产品或服务售出之前就开始产生，这个阶段通常会与生产阶段重叠。在此阶段，也可能因在产品或服务寿命结束时关闭生产而产生成本。在必须消除环境破坏风险的情况下，这些成本可能非常高。
会计代写|中级管理会计代写Intermediate Management Accounting代考|Target costing
我们在第 4 章中看到，企业可能会采用成本加成的定价方法。这涉及合计提供产品或服务的成本，然后加上利润百分比以得出售价。然而，成本加成定价通常不适合在竞争激烈的市场中运营的企业。
目标成本法从与成本加成定价相反的方向接近定价决策。出发点是为产品设定目标价格，通常基于市场研究。然后从确定的目标价格中扣除反映企业财务目标的目标利润。结果数字是产品的目标成本。如果目标成本低于当前估计成本，就会出现“成本缺口”。然后必须努力通过以符合目标成本的方式制造产品或提供服务来弥补这一差距。
一个由设计、生产、采购和营销等主要职能领域组成的专家团队通常负责实现目标成本。然而，来自企业外部的利益相关者，例如供应商和客户，也可能被邀请加入团队。他们将一起检查产品和生产过程的所有方面，以试图消除任何不增加价值的东西。这可能涉及修改设计、开发更有效的生产方式以及与供应商谈判以更便宜地提供商品和服务。该过程通常是迭代的（试错），并且将一直持续到总产品成本降低到与目标成本数字一致，或者发现无法实现目标成本数字。
目标成本计算与其说是一种成本计算技术，不如说是一个可以应用各种学科和技术的框架。因此，本章其他部分介绍的一些技术，例如基于活动的成本核算、基准和价值链分析，可用于帮助实现目标成本数字。
图 5.6 总结了目标成本核算过程。
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