F5考試重點(diǎn)解析：生命周期成本法（Life-Cycle Costing）

從財(cái)務(wù)角度看待產(chǎn)品的“一生”

你知道如何從生命周期的角度看待成本嗎? 成本竟然也是可以被“設(shè)計(jì)”出來(lái)的？

來(lái)看看一個(gè)產(chǎn)品的“一生”是如何被計(jì)量的吧！

定義：

生命周期成本是指在產(chǎn)品經(jīng)濟(jì)有效使用期間所發(fā)生的與該產(chǎn)品有關(guān)的所有成本，其中包括開(kāi)發(fā)、生產(chǎn)以及后勤支持。換言之，生命周期成本包括產(chǎn)品設(shè)計(jì)成本、制造成本、使用成本、廢棄處置成本、環(huán)境保護(hù)成本等。

Life-cycle costing is a system which tracks and accumulates the actual costs and revenues attributable to each product from development through to abandonment.

生命周期成本法的優(yōu)點(diǎn)

•生命周期成本關(guān)注于整個(gè)產(chǎn)品生命的價(jià)格策略,而不是一個(gè)短期的計(jì)劃。

Life-cycle costing encourages management to plan the pricing strategy for the whole product life, rather than on a short-term basis.

•識(shí)別成本將發(fā)生在產(chǎn)品的整個(gè)生命周期，意味著管理者可以更了解成本，也可以更好地控制成本。

Identifying the costs which will be incurred throughout the product's life means that management understands the costs better and therefore enables management to control them better.

•在產(chǎn)品的整個(gè)生命周期的基礎(chǔ)上, 監(jiān)控產(chǎn)品的收入和成本，可以為成本控制提供更有價(jià)值的信息。

By monitoring a product's revenues and costs on a cumulative basis over the life of the product, management is provided with more meaningful information for control than it would have by monitoring costs and revenues period by period.

•在設(shè)計(jì)產(chǎn)品階段，生命周期成本法更容易“設(shè)計(jì)出成本”，而非“控制成本”。在設(shè)計(jì)階段，通過(guò)考慮產(chǎn)品的整個(gè)生命周期，管理者更容易實(shí)現(xiàn)一個(gè)合理的成本基礎(chǔ)，以及合理的利潤(rùn)。

It is much easier to "design out costs" during the design phase of a product than to "control out costs" later in a product's life cycle. By considering the whole life cycle of the product at the design phase, management is more likely to achieve a reasonable cost base and therefore reasonable profits.

•在決定是否繼續(xù)開(kāi)發(fā)和制造產(chǎn)品時(shí)，將基于更完整的信息。

Decisions about whether to continue to develop and manufacture products will be based on more complete information when the product life cycle is considered.

知道了一個(gè)產(chǎn)品的一生是如何計(jì)量成本的，那你有沒(méi)有想過(guò)，自己的一生該如何計(jì)量成本呢？試試從成本的角度規(guī)劃一下自己的人生吧。