如何计算cost gap Step 1 Determine a product specification of which an adequate sales volume is estimated.确定一个产品规格，并对其进行适当的销量估算 Step 2 Decide a target selling price at which the organisation will be able to sell the product successfully and achieve a desired market share.确定一个目标销售 ...

（a）cost control 主要用于 成本控制 的核算方式. （b）Targetcost= sales – target profit. Estimated cost. When estimated cost > target cost cost gap （howto close） 考点一： targetcost 计算 -- 如果产品存在costgap 只要有利可图是可以继续生产的） （1） estimatedcost= direct cost / variable production cost（benot suitable for high fixed cost company）

Target costing is the method which company sets the production cost by deducting profit margin from the target selling price. Company uses this strategy by setting the selling price, determine desirable profit, and calculate the target cost. Target Cost is the remaining balance after deducting profit from selling price.

2024年6月15日 · Cost Gap analysis is a powerful tool used in business and financial analysis to identify and understand the gaps between expected costs and actual costs. It provides valuable insights into cost discrepancies and helps organizations make informed decisions to optimize their cost management strategies. 2. Importance of Cost Gap Analysis:

If the expected cost is higher than target cost then there is a ‘Cost Gap’. The cost gap must be closed by finding ways at the product design stage without losing any of the features, so that target cost is achieved.

2024年6月1日 · Cost gap analysis is a powerful tool for identifying and quantifying the sources of cost differences between a company and its competitors or benchmarks. It can help managers to prioritize cost reduction initiatives, align resources with …

2020年5月7日 · 而在这部分知识点中，需要大家重点掌握的是target cost gap的计算和调整。 首先来看计算：cost gap = estimated cost（EC） - target cost（TC），如果EC小于TC，则cost gap不存在。 如果后期无论如何调整都无法消除cost gap，不能说产品没有利润，只能说没有达到目标利润。 2 调整需要保证质量不变（如果质量发生改变，目标规格会受影响从而使得目标价格会发生变化）。 最后相比较服务业，target costing更适合生产制造业，需要注意的是不适用并不等于 …

而在这部分知识点中，需要大家重点掌握的是target cost gap的计算和调整。 首先来看计算：cost gap = estimated cost（EC） - target cost（TC），如果EC小于TC，则cost gap不存在。 如果后期无论如何调整都无法消除cost gap，不能说产品没有利润，只能说没有达到目标利润。 说到调整cost gap，需要遵循两点：

An introduction to ACCA PM B2c. Closing a Target Cost Gap as documented in the ACCA PM textbook.

2023年2月9日 · Cost gap = Current cost – target cost. Ways to close the gap: • Reducing number of components, cut out non-value added activity. (redesign) • Using cheaper staff. ( not scarify quality, may push up waste) • Using standard components wherever possible. ( get bulk discount, decrease o/h) • Get new, more efficient technology.