（a）cost control主要用于成本控制的核算方式（b）Targetcost=sales–target profitEstimated costWhen 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）（2）ways toclose the cost gap（涉及回答大题的key words）考试的时候写成句子别写短语考点二：缩减cost gap的方法-选择题or问答题形式※Material cost：existing bulk buying-discountNew cheaper supplier while remaining the quality※labor cost：negotiate with the existing staffHire the new cheaperstaff quality（efficiency）※productivity产量※non-value activity（use/esteem）※few products+common parts–better control考点三：target profit的计算套路（c）扩展知识点：关于target profit的设定ROI，Margin,Mark-up三种形式ROI：return oninvestmentMargin：profit/salesMark-up：profit/cost（d）Life-cyclecosting’s design stage主要用于生命周期成本法的设计阶段e.g.70%~90%of cost will be determined in this stages.（notincurred）常见相关概念理解：1.A risk with targetcosting is that cost reductions may affect the perceived value of theproduct.目标成本的风险在于降低成本会影响到产品的预期价值（此观点正确，因而，对于企业而言，要防止目标价格无法实现的问题）2.An effective way ofreducing the projected cost of a new product is to simplify the design.简化设计流程是减少新产品预期成本的有效方式（此观点正确，例如通过使用标准化或更少的组件，去除一些未带来额外价值的设计）3.The value of targetcosting depends on having reliable estimates of sales demand.目标成本的价值取决于拥有可靠的预估销量（此观点正确，因为通常而言，生产制造成本在总成本中占有较大比率,因此通过预估可靠的销售需求来明确目标销售价格从而建立目标成本）4.Target costing may beapplied to services that are provided free of charge to customers,such as costs of call center handling.目标成本可能适用于向顾客提供免费服务的领域如：呼叫中心的处理成本（此观点是错误的，因为目标成本的确定需要依靠于确定一个项目的明确销售价格因而不适用于free of charge的商品或者服务）更多ACCA考试内容、考试资讯请查看