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Extra info for ACCA - F5 Performance Management: Study Text
Management can then set benchmarks for improvement towards the target costs, by improving technologies and processes. Various techniques can be employed. x x x x Reducing the number of components Using standard components wherever possible Training staff in more efficient techniques Using different materials x x x Using cheaper staff Acquiring new, more efficient technology Cutting out non-value-added activities (identified using activity analysis etc) Even if the product can be produced within the target cost the story does not end there.
Target cost is an estimate of a product cost which is determined by subtracting a desired profit margin from a competitive market price. This target cost may be less than the planned initial product cost but it is expected to be achieved by the time the product reaches the maturity stage of the product life cycle. 2 Implementing target costing In 'Product costing/pricing strategy' (ACCA Students Newsletter, August 1999),one of the examiners provided a useful summary of the steps in the implementation of the target costing process.
1 Example: Activity based costing Suppose that Cooplan manufactures four products, W, X, Y and Z. Output and cost data for the period just ended are as follows. Number of production runs in the Material cost Direct labour Machine Output units period per unit hours per unit hours per unit $ W 10 2 20 1 1 X 10 2 80 3 3 Y 100 5 20 1 1 Z 100 5 80 3 3 14 Direct labour cost per hour $5 Overhead costs Short run variable costs Set-up costs Expediting and scheduling costs Materials handling costs $ 3,080 10,920 9,100 7,700 30,800 Required Prepare unit costs for each product using conventional costing and ABC.