Life Cycle Costing – Dani Ki Costing – CA Final Video Lectures


Life Cycle Costing – Dani Ki Costing – CA Final Video Lectures

Life Cycle Costing – Dani Ki Costing – CA Final Video Lectures | Life Cycle Costing – Dani Ki Costing – CA Final Video Lectures | Life Cycle Costing – Dani Ki Costing – CA Final Video Lectures

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Dani Ki Costing
Final Video Lectures
Life Cycle Costing
Lecture 1

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Product Life Cycle Costing

Every Product goes through different stages and phases in its life it is not a one time process. Thus Product Life Cycle has four different phases which consists of Introduction phase, Growth Phase, Maturity Phase and Saturation and Decline Phase. It is necessary to calculate the cost of all the stages and accumulate the same. This accumulated cost is the life cycle cost of the product. Life Cycle Costing in simple words is the practice of obtaining over their lifetime, the best use of physical asset at the lowest cost of entity.
Different costs are incurred at different phases of production such as R & D and design costs are incurred at Development stage, promotional costs are incurred at introductory phase and costs like manufacturing, distribution and product support costs are incurred at the Growth / Maturity Stage. Product Life Cycle costing is useful as a planning tool, controlling tool and a forecasting tool for the organization.
The manufactured product passes through different stage in its life such as Market Research, Specification, Design, Prototype Manufacturing, Development, Tooling, Manufacturing, Selling and Distribution, Product Support and decommissioning / replacement. One of the two pricing strategy viz. Skimming or Penetration is used by ascertaining the life cycle of the product.

Product life cycle costing involves tracing cost and revenues over a period of time for each product. It helps in achieving long term rewards as compared to short term profitability. Product Life Cycle costing is a way to enhance control over the manufacturing cost of the product. A product life cycle also has different features in Industrial phase as number of firms increases and grows fast at introduction stage, it is large at growth stage and shakeout and exists in maturity and decline stages respectively.


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  1. I want to buy dani sirs ca final video lectures.. .where can i get it from?

    1. To Purchase DKC Lectures DVDs Contact – 09920443322

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