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　　Closing the target cost gap
　　Target cost gap = Estimated product cost – Target cost
　　It is the difference between what an organisation thinks it can currently make a product for, in order to make a required profit.
　　Alternative product designs should be examined for potential areas of cost reduction that will not compromise the quality of the products.
　　Questions that a manufacturer may ask in order to close the gap include:
　　§ Can any materials be eliminated, e.g. cut down on packing materials?
　　§ Can a cheaper material be substituted without affecting quality?來自www.Examw.com
　　§ Can labour savings be made, for example, by using lower skilled workers?
　　§ Can productivity be improved, for example, by improving motivation?
　　§ What production volume is needed to achieve economies of scales?
　　§ Could cost savings be made by reviewing the supply chain?
　　§ Can part-assembled components be bought in to save on assembly time?
　　§ Can the incidence of the cost drivers be reduced?
　　§ Is there some degree of overlap between the product-related fixed costs that could be eliminated by combining service departments or resources?
　　A key aspect of this is to understand which features of the product are essential to customer perceived quality and which are not. This process is known as ‘value analysis’。 Attention should be focused more on reducing the costs of features perceived by the customer not to add less value.
　　Life-cycle costing
　　1 Definition of life-cycle costing
　　Many goods now have very short life-cycle, e.g. personal computers. In addition many products have very high costs which are incurred before the good is launched, e.g. development of new cars.
　　Traditional costing techniques based around annual periods may give a misleading impression of the costs and profitability of a good.
　　The commitment of a high proportion of a product’s life-cycle costs at the very early stages of the cycle has led to the need for accounting systems that compare the revenues from a product with all the costs incurred over the entire product life cycle.
　　Life-cycle costing:
　　§ is the profiling of cost over a product’s life, including the preproduction stage
　　§ tracks and accumulates the actual costs and revenues attributable to each product from inception to abandonment
　　§ enables a product’s true profitability to be determined at the end of its economic life.
　　2 The costs involved at different stages in the product life-cycle
　　Most products have a distinct product life-cycle:
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