以下是高顿网校为大家整理的：F5业绩管理重点讲义，希望对考生们有所帮助。
 
　　2.5 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?
　　§ 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.
 
　　高顿网校小编寄语：勤思则得，善问则裕，广泛交流，深入切磋。

 　　ACCA官方微信　　　　
　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒
　　
　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
　　高清网课：ACCA考试网络课程