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Which two of the following characteristics of services make it difficult to establish target costs for services? 

(a) Intangibility                             (d) Variability 

(b) Perishability                           (e) Simultaneity 

(c) No transfer of ownership 

Are the following statements about target costing true or false? 

(1) When applying target costing to a product in the design stage of development, the production specification may be changed in order to  achieve the target cost. 

(2) Target costing must take into consideration all the expected lifetime costs of the product. 

 A company has developed a new product and has estimated the costs as follows.

 • Direct materials: 50kg required at a cost of $2.50 per kg

 • Direct labour: 25% chance that each unit will take 1.5 hours, 30% chance that each unit will take 2 hours and 45% chance that each unit will take 2.5 hours

 • Labour is paid at a rate of $15 per hour.

 • Variable overheads will be incurred at a rate of $8 per labour hour

 • The company believes it will be able to sell the product at $200 per unit and it requires a profit margin of 25%. 

What is the value of the cost gap for this product? 

 A furniture manufacturer wants to calculate a target cost for a new table. The table will be priced at $600. The company requires a 7% profit margin on sales. 

What is the target cost of the table? 

The selling price of Product X is set at $550 for each unit and sales for the coming year are expected to be 800 units. 

A return of 30% on the investment of $500,000 in Product X will be required in the coming year. 

What is the target cost for each unit of Product X? 

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15

【论述题】

Target cost = ________ – ________ 

Cost gap = ________ – ________ 

Which of the following statements about target costing is not true? 

A

Target costing is better suited to assembly orientated industries than service industries that have a large fixed cost base.  

B

Costs may be reduced in target costing by removing product features that do not add value. 

C

 A target cost gap is the difference between the target cost for a product and its projected cost. 

D

 Products should be discontinued if there is a target cost gap. 

 Which of the following strategies would be immediately acceptable methods to reduce an identified cost gap? 

A

 Reduce the desired margin without discussion with business owners 

B

 Reduce the predicted selling price 

C

 Source similar quality materials from another supplier at reduced cost 

D

 Increase the predicted selling price 

 Which of the following techniques is NOT relevant to target costing? 

A

 Value analysis 

B

 Variance analysis 

C

 Functional analysis 

D

 Activity analysis