Target costing and Lifecycle costing

취소 완료 등록 시간: 6년 전 착불
취소 완료 착불

Part A

Garret, K 2015, Target Costing and Lifecycle Costing, ACCA Technical article, updated 2 March 2015, Association of Chartered Certified Accountants, viewed 28 March 2017, [url removed, login to view] journey/qual- resource/acca-qualification/f5/technical-articles/[url removed, login to view]

Required

Read the above article, and in conjunction with material from module 6, answer the following questions.

a) What two flaws in conventional costing are identified by Garret (2015) and how are these addressed by the use of target costing and life cycle costing? In your answer explain how target costing and lifecycle costing are implemented. What is the link between life cycle costing and target costing? (6 marks)

(200-250 words)

Part B

Reading:

Meyhoff Fry, J, Hartlin, B, Erika Wallén E, and Aumônier S 2010, Life cycle assessment of example packaging systems for milk, Environmental Resources Management Limited for WRAP, viewed 28 March 2017, [url removed, login to view]

Required

Read the above case study article and answer the following questions Note that you do not need to read all of the detail of the report in order to answer these questions. Read the summary, conclusions and selected suitable sections sufficient to answer the following questions in brief:

b) What definition of life cycle costing is provided (and state the source)? (2 marks)

c) Explain the ‘waste hierarchy’ p. 104 figure 6.1. At what stage of a product’s life cycle are potential savings in environmental impact most effective? (5 marks)

d) What are their main recommendations? (2 marks)

e) Identify the main limitations/difficulties experienced. How did they affect the study? (3 marks)

(200-250 words)

Fixed budget $10.

Need the task done within 6 hours. The required module will be provided.

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