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1 product abandonment
Mktgthe ending of the manufacture and sale of a product. Products are abandoned for many reasons. The market may be saturated or declining, the product may be superseded by another, costs of production may become too high, or a product may simply become unprofitable. Product abandonment usually occurs during the decline phase of the product life cycle. -
2 obsolescence
Mktgthe decline of products in a market due to the introduction of better competitor products or rapid technology developments. Obsolescence of products can be a planned process, controlled by introducing deliberate minor cosmetic changes to a product every few years to encourage new purchases. It can also be unplanned, however, and in some sectors the pace of technological change is so rapid that the rate of obsolescence is high. This is the case particularly in consumer and industrial electronics, affecting computers, Internetrelated products, telecommunications, and television, audio, and car technology. Obsolescence is part of the product life cycle, and if a product cannot be turned around, it may lead to product abandonment. -
3 прекращение выпуска продукции или её сбыта
Economy: product abandonmentУниверсальный русско-английский словарь > прекращение выпуска продукции или её сбыта
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4 relevant costs/revenues
Fincosts and revenues appropriate to a specific management decision. These are represented by future cash flows whose magnitude will vary depending upon the outcome of the management decision made. If stock is sold by a retailer, the relevant cost, used in the determination of the profitability of the transaction, would be the cost of replacing the stock, not its original purchase price, which is a sunk cost. Abandonment analysis, based on relevant cost and revenues, is the process of determining whether or not it is more profitable to discontinue a product or service than to continue it.
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