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全寿命成本核算是财务和采购实践的一个核心原则。目前有许多组织已经应用此方法,尤其是一些公共部门。然而,仍有很多企业只关注资产前期投资的最小化,而不关心后续的其他成本,如设计、运营、维护、升级和报废等成本。如果在项目开始设计时就将资产的整个生命周期的成本评估进去,将会节省大量的成本。这样的分析可以帮助企业通过减少浪费、提高物流效率等提高其持续经营的能力。同时,它还为评估整个资产在其寿命周期中的持续经营能力提供了一个清晰的框架。
Life-cycle costing is a core principle of finance and purchasing practices. There are many organizations that have applied this method, especially in the public sector. However, there are still many companies that focus only on the minimization of up-front investment and do not care about other subsequent costs such as design, operation, maintenance, upgrades and scrap. If the project is the beginning of the design of the entire asset life cycle cost assessment will be saved, will save a lot of costs. Such an analysis can help companies improve their continued viability by reducing waste and improving logistics efficiency. At the same time, it provides a clear framework for assessing the viability of the entire asset over its life cycle.