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2014年ACCA考试《F5业绩管理》重点知识辅导5

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  Value analysis, otherwise known as ‘cost engineering’ and ‘value engineering’, is a technique in which a firm’s products, and maybe those of its competitors, are subjected to a critical and systematic examination by a small group of specialists. They can be representing various functions such as design, production, sales and finance.

  Value analysis asks of a product the following questions:

  § Does the use of the product contribute value?

  § Is its cost proportionate to its usefulness?

  § Does it need all of its features?

  § Is there anything better for the intended use?

  § Can a usable part be made better at lower cost?

  § Can a standard product be found which will be equally usable?

  § Is it made on appropriate tooling, considering the quantities used?

  § Do material, labour, overheads and profit constitute total cost?

  § Is anyone buying it for less than its stated price?

  The strategic implications can be measured in terms of a component’s relative cost versus its relative performance. There are four different situations:

  1 If a component is both more expensive than and inferior to that of a competitor, a strategic problem requiring change might be necessary. It could be, however, that the component is such a small item in terms of both cost and impact on the customer that it should be ignored.中华考试网(www.Examw。com)

  2 If the component is competitively superior, a value analysis, where a component’s value to the customer is quantified, may suggest a price increase or promotion campaign.

  3 If a component is less expensive than but inferior to that of a competitor, a value analysis might suggest either de-emphasising that part or upgrading the relative rating.

  4 If a component is less expensive than and superior to that of a competitor, a value analysis might suggest that component is emphasised, perhaps playing a key role in promotion and positioning strategies.

  A cost advantage may be obtained in many ways, e.g. economies of scale, the experience curve, product design innovations and the use of ‘no-frills’ product offering. Each provides a different way of competing on the basis of cost advantage.

  Test your understanding 9

  The Swiss watchmaker Swatch reportedly used target costing in order to produce relatively low cost watches in a country with one of the world’s highest hourly labour wage rates.

  Suggest ways in which Swatch may have reduced their unit costs for each watch.

  4.3 back-flush accounting and traditional process accounting

  Advantages of switching to back-flush accounting:

  § It is a simpler costing system resulting in lower accounting costs.www.Examw.com

  § It avoids the need to record production costs sequentially as items move through step-by-step operations in the production process.

  § When inventory levels are low or constant, it yields the same results as traditional costing methods would.

  Disadvantages of switching to back-flush accounting:

  § It provides less detailed management information than traditional costing system.

  § A more detailed audit trail is absent.

  § There are additional costs for stocktaking.

  § Extra training is necessary.

  Other comments

  § It is therefore appropriate in a mature just in time (JIT) environment where there is a short production cycle, and inventories are low.

  § It is not appropriate for manufacturing environment where inventory levels are high, due to the problems of counting and valuing the inventory at the end of each period.

  § Controlling production is more difficult under back-flush accounting as detail and variance information is lost. Other aspects, such as non-financial target related to quality, need to be considered instead.

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