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Статті в журналах з теми "Life cycle costing"

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Автор: Grafiati

Опубліковано: 4 червня 2021

Оновлено: 29 липня 2024

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1

Michaux, L., and J. Gruyters. "Life Cycle Costing." European Procurement & Public Private Partnership Law Review 15, no. 1 (2020): 61–69. http://dx.doi.org/10.21552/epppl/2020/1/9.

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2

Norman, George. "Life cycle costing." Property Management 8, no. 4 (April 1990): 344–56. http://dx.doi.org/10.1108/eum0000000003380.

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3

Keuper, Frank. "Life Cycle Costing." Business + Innovation 2, no. 3 (March 2011): 3. http://dx.doi.org/10.1365/s35789-011-0021-4.

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4

Gille, Christian. "Life Cycle Costing." Controlling 22, no. 1 (2010): 31–33. http://dx.doi.org/10.15358/0935-0381-2010-1-31.

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5

Kádárová, Jaroslava, Ján Kobulnický, and Katarína Teplicka. "Product Life Cycle Costing." Applied Mechanics and Materials 816 (November 2015): 547–54. http://dx.doi.org/10.4028/www.scientific.net/amm.816.547.

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Анотація:

Successful performance of a company and its ability to handle growing competition is dependent on its capacity of implementing new technologies and making use of new methods of management. This report aims at cost management tool that enables controlling of costs through the whole life-cycle. Life Cycle Costing allows us to look at the start-up costs and the costs associated with the cessation of production, after-sales services costs and other expenses not taken into account in planned or operational calculation, see them as one unit and thereby evaluate the effectiveness of the product. Before establishing a production, calculation of the life-cycle costs is based on various factors which can be found in this article as well as the division of costs within the scope of calculation. It contains an example of calculation and accurate illustrations of process-based models of life-cycle costing from different points of view brought by various authors dealing with this topic, the usage of costing and the relationship with other calculations that are component parts of a company’s strategic cost management.

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6

Daw, Andrew J. "Systems life cycle costing." Journal of Engineering Design 23, no. 1 (January 2012): 75–76. http://dx.doi.org/10.1080/09544828.2011.623019.

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7

Jagdishsingh, Real, and Rahul S Patil. "Life Cycle Costing Method." IOSR Journal of Mechanical and Civil Engineering 11, no. 2 (2014): 01–05. http://dx.doi.org/10.9790/1684-11220105.

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8

Emblemsvag, Jan. "Activity‐based life‐cycle costing." Managerial Auditing Journal 16, no. 1 (February 2001): 17–27. http://dx.doi.org/10.1108/02686900110363447.

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9

Slowiak, Paul F. "Life Cycle Costing in Hospitals." Hospital Topics 63, no. 1 (February 1985): 31–33. http://dx.doi.org/10.1080/00185868.1985.9948393.

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10

Alexander, Keith. "Computer aided life cycle costing." Facilities 5, no. 11 (November 1987): 4–9. http://dx.doi.org/10.1108/eb006422.

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11

Honey, Gerald. "LIFE‐CYCLE COSTING FOR LIFTS." Facilities 7, no. 12 (December 1989): 15–18. http://dx.doi.org/10.1108/eb006517.

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12

Gransberg, Douglas. "Life Cycle Costing for Engineers." Construction Management and Economics 28, no. 10 (October 2010): 1113–14. http://dx.doi.org/10.1080/01446193.2010.508500.

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13

Ntuen, Celestine A. "Reliability-based life cycle costing." Microelectronics Reliability 27, no. 5 (January 1987): 833–34. http://dx.doi.org/10.1016/0026-2714(87)90330-1.

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14

Kambanou, Marianna Lena. "Additional uses for life cycle costing in life cycle management." Procedia CIRP 90 (2020): 718–23. http://dx.doi.org/10.1016/j.procir.2020.01.128.

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15

KOBAYASHI, Mitsuru, Kazuaki ISHIZAKA, and Norihiro ITSUBO. "Life cycle costing for IC package." Journal of Life Cycle Assessment, Japan 2, no. 1 (2006): 85–90. http://dx.doi.org/10.3370/lca.2.85.

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16

Gardner, L., R. B. Cruise, C. P. Sok, K. Krishnan, and J. Ministro Dos Santos. "Life-cycle costing of metallic structures." Proceedings of the Institution of Civil Engineers - Engineering Sustainability 160, no. 4 (December 2007): 167–77. http://dx.doi.org/10.1680/ensu.2007.160.4.167.

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17

Wübbenhorst, Klaus L. "Life cycle costing for construction projects." Long Range Planning 19, no. 4 (August 1986): 87–97. http://dx.doi.org/10.1016/0024-6301(86)90275-x.

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18

Flanagan, R., A. Kendell, G. Norman, and G. D. Robinson. "Life cycle costing and risk management." Construction Management and Economics 5, no. 4 (December 15, 1987): S53—S71. http://dx.doi.org/10.1080/01446193.1987.10462093.

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19

Daniel, D. W. "Life Cycle Costing and the Facts of Life." Proceedings of the Institution of Mechanical Engineers, Part G: Journal of Aerospace Engineering 205, no. 2 (July 1991): 133–38. http://dx.doi.org/10.1243/pime_proc_1991_205_251_02.

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20

Blash, Allen, William Butler, Lindy Clark, Kyle Fleming, and LTC Jennifer Kasker. "Engineered Resilient System Life Cycle Costing Model." Industrial and Systems Engineering Review 4, no. 2 (November 12, 2016): 149–55. http://dx.doi.org/10.37266/iser.2016v4i2.pp149-155.

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Анотація:

In order to make the best use of the defense spending budget, it is critical that the Department of Defense (DoD) accurately predict the Research, Development, Test and Evaluation (RDT&E), Procurement, and Operation and Support (O&S) costs down to the third level of the Work Breakdown Structure for Major Defense Acquisition Project (MDAP) wheeled or tracked vehicles. This research utilizes historical data, extracted from government databases, to develop cost estimating relationships (CERs) that predict the life cycle cost of wheeled and tracked vehicles based on attributes. This research can also be leveraged for defense acquisition programs across the DoD portfolio. The model will be integrated into a tradespace analysis tool, ERS & CREATE-GV, which was developed by ERDC to predict the cost of each alternative created in the tradespace.

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21

Markowska, Aleksandra, Małgorzata Krzywonos, Maria Čuljak, Ewa Walaszczyk, Karolina Miałkowska, Anna Chojnacka-Komorowska, Kamal Matouk, and Michał Śnierzyński. "Machine Learning for Environmental Life Cycle Costing." Procedia Computer Science 207 (2022): 4087–96. http://dx.doi.org/10.1016/j.procs.2022.09.471.

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22

Sadliwala, Mustafa S., and Nivedita G. Gogate. "Life Cycle Costing Methodology for Sustainable Construction." IOP Conference Series: Earth and Environmental Science 1084, no. 1 (October 1, 2022): 012023. http://dx.doi.org/10.1088/1755-1315/1084/1/012023.

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Abstract There has been a pressing need to consider lifelong building costs and spread awareness about the life cycle cost of a building in the construction sector. Before 1970s, most of the clients’, contractors’ and developers’ decisions were solely based on the initial capital cost with no consideration of the entire life cycle cost of the building. If the cost of a building is estimated considering its entire life, approximately 70% portion is required for operational aspects. This approach of focusing only on the initial cost has failed to give the best value for money to the client in the long term. In this research, questionnaire-survey method is utilized to understand the awareness level and importance of different tangible and intangible costs of the construction over its useful life amongst the construction community. List of critical factors affecting life cycle cost of a building was extracted through an extensive literature survey. The questionnaire survey was prepared by incorporating the most significant parameters and circulated amongst the stakeholders consisting of respondents working at various hierarchical positions in the construction industry. The factors were ranked based on weightages obtained through Relative Importance Index (RII) methodology. The data analysis showed that the top 5 costs which should definitely be considered in life cycle costing are construction cost, Land Acquisition and associated cost, Design team fees and associated cost, Operation & Maintenance Cost and Taxes. Respondents also agreed that the life cycle costing methodology would provide a better and comprehensive estimate of the building cost as a whole and would be crucial in decision making. Incorporating life cycle costing in the design and planning phase would significantly help engineers as well as contractors to focus on the most important cost parameters. Furthermore, the analysis indicated that a lower emphasis is still given to cost factors related to environment. It needs to be emphasized that a comprehensive cost estimate for a project can only be obtained by incorporating sustainability aspects. Thus, a LCC framework considering all important cost parameters would further improve the process of selection of the most cost-effective alternative, as well as significantly increase sustainability in construction projects.

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23

Schneiderova Heralova, R. "Life Cycle Costing of Public Construction Projects." IOP Conference Series: Earth and Environmental Science 290 (June 21, 2019): 012060. http://dx.doi.org/10.1088/1755-1315/290/1/012060.

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24

Morgan, Susan M., Dianne H. Kay, and S. Narayan Bodapati. "Study of Noise Barrier Life-Cycle Costing." Journal of Transportation Engineering 127, no. 3 (June 2001): 230–36. http://dx.doi.org/10.1061/(asce)0733-947x(2001)127:3(230).

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25

Hoar, D. W. "AN OVERVIEW OF LIFE‐CYCLE COSTING TECHNIQUES." Property Management 6, no. 2 (February 1988): 92–98. http://dx.doi.org/10.1108/eb006685.

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26

Gutschelhofer, Alfred, and Hanno Roberts. "Anglo-Saxon and German life-cycle costing." International Journal of Accounting 32, no. 1 (January 1997): 23–44. http://dx.doi.org/10.1016/s0020-7063(97)90003-0.

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27

Vizayakumar, K., P. K. J. Mohapatra, B. Adhikari, S. Srinivasan, S. Sahu, and H. Das. "Life cycle costing of woven poly sacks." International Journal of Life Cycle Assessment 7, no. 3 (May 2002): 182. http://dx.doi.org/10.1007/bf02994065.

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28

Gustafsson, Stig-Inge, and Björn G. Karlsson. "Window retrofits: Interaction and life-cycle costing." Applied Energy 39, no. 1 (January 1991): 21–29. http://dx.doi.org/10.1016/0306-2619(91)90060-b.

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29

Pålsson, L., H. Akselsson, and O. Wååk. "Life Cycle Costing in the Swedish Railways." Proceedings of the Institution of Mechanical Engineers, Part D: Transport Engineering 199, no. 2 (April 1985): 89–96. http://dx.doi.org/10.1243/pime_proc_1985_199_145_01.

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This paper introduces the concept of life cycle cost (LCC) and reliability performance as contractual requirements in the acquisition of new equipment, and points out the benefits to the purchaser. It goes on to describe the models and computer programs used by Swedish State Railways to implement LCC and outlines two case studies. The paper concludes with some advice on setting up and operating an LCC system.

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30

Arditi, David A., and Hany M. Messiha. "Life-Cycle Costing in Municipal Construction Projects." Journal of Infrastructure Systems 2, no. 1 (March 1996): 5–14. http://dx.doi.org/10.1061/(asce)1076-0342(1996)2:1(5).

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31

Jiang, Mingxiang, Ross B. Corotis, and J. Hugh Ellis. "Optimal Life-Cycle Costing with Partial Observability." Journal of Infrastructure Systems 6, no. 2 (June 2000): 56–66. http://dx.doi.org/10.1061/(asce)1076-0342(2000)6:2(56).

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32

Müller-Clostermann, Bruno. "Electronic systems effectiveness and life cycle costing." Microprocessing and Microprogramming 15, no. 4 (April 1985): 225. http://dx.doi.org/10.1016/0165-6074(85)90084-5.

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33

Arulnathan, Vivek, Mohammad Davoud Heidari, Maurice Doyon, Eric P. H. Li, and Nathan Pelletier. "Economic Indicators for Life Cycle Sustainability Assessment: Going beyond Life Cycle Costing." Sustainability 15, no. 1 (December 20, 2022): 13. http://dx.doi.org/10.3390/su15010013.

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Анотація:

Life Cycle Costing (LCC) is universally accepted as the method of choice for economic assessment in Life Cycle Sustainability Assessment (LCSA) but the singular focus on costs is ineffective in representing the multiple facets of economic sustainability. This review intends to identify other economic indicators to potentially complement the use of LCC in LCSA. Papers for the review were identified in the Web of Science Core Collection database for the years 2010–2021. The shortlisted indicators were analyzed using 18 criteria. The 21 indicators analyzed performed well with respect to the review criteria for indicator methodology and use but most are unsuitable for direct integration into the LCC/LCSA framework due to the inability to aggregate across life cycles and a lack of correspondingly granular data. The indicators were grouped into six economic impact categories—profitability, productivity, innovation, stability, customers, and autonomy—each of which represents a significant aspect of economic sustainability. On this basis, a conceptual framework is proposed that could maintain the utility of LCC while integrating additional indicators to enable more holistic economic assessments in LCSA. Considering additional economic indicators in LCSA ensures that the positive aspects of LCC are preserved while also improving economic assessment in LCSA.

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34

Fiedler, Katherine, Steven Lord, and Jason Czarnezki. "Life Cycle Costing and Food Systems: Concepts, Trends, and Challenges of Impact Valuation." Michigan Journal of Environmental & Administrative Law, no. 8.1 (2018): 1. http://dx.doi.org/10.36640/mjeal.8.1.life.

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Анотація:

Our global food systems create pervasive environmental, social, and health impacts. Impact valuation is an emerging concept that aims to quantify all environmental, social, and health costs of food systems in an attempt to make the true cost of food more transparent. It also is designed to facilitate the transformation of global food systems. The concept of impact valuation is emerging at the same time as, and partly as a response to, calls for the development of legal mechanisms to address environmental, social, and health concerns. Information has long been understood both as a necessary precursor for regulation and as a regulatory tool in and of itself. With global supply chains and widespread impacts, data necessary to produce robust and complete impact valuation requires participation and cooperation from a variety of food system actors. New costing methods, beyond basic accounting, are necessary to incorporate the scope of impacts and stakeholders. Furthermore, there are a range of unanswered questions surrounding realizations of impact valuation methods, e.g. data sharing, international privacy, corporate transparency, limitations on valuation itself, and data collection standardization. Because of the proliferation of calls for costing tools, this article steps back and assesses the current development of impact valuation methods. In this article, we review current methods and initiatives for the implementation of food system impact valuation. We conclude that in some instances, calls for the implementation of costing have outpaced available and reliable data collection and current costing techniques. Many existing initiatives are being developed without adequate consideration of the legal challenges that hinder implementation. Finally, we conclude with a reminder that although impact valuation tools are most often sought and implemented in service of market-based tools for reform, they can also serve as a basis for robust public policies.

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35

Abd Rahman, Muhammad Faiz, Rozana Zakaria, Siti Mazzuana Shamsudin, Eeydzah Aminudin, and Omar Sedeeq Yousif. "The Importance of Life Cycle Cost (LCC) Components for Emerging Green Costs Incurred in Green Highway Budget Preparation Decision-Making." IOP Conference Series: Earth and Environmental Science 1067, no. 1 (October 1, 2022): 012061. http://dx.doi.org/10.1088/1755-1315/1067/1/012061.

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Abstract In the journey towards sustainably preserving road infrastructures, financial planning and its asset management are essential to preserve and rejuvenate at its life cycle stages efficiently. There are many methods and efforts to integrate current practices. The road components assets’ Life Cycle Cost (LCC) will have an impact in terms of more substantial cost investment since reliable cost information is rarely sufficient. The final budget of various road projects should be calculated based on the Life cycle costing, which covers both costs and revenues for the period of development until post-construction. This paper focuses on the importance of the Life cycle costing components to the green highway project, and it also responds to the sustainability of road infrastructure development literatures reported. This paper also highlights the anticipated results, leading to the identification of crucial models in creating the Life cycle costing decision-making instrument. The findings of this paper have significance in terms of encouraging stakeholders to react to green highway evolution and establish Life cycle costing as a decision-making tool.

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36

Trigaux, Damien, Lien Wijnants, Frank De Troyer, and Karen Allacker. "Life cycle assessment and life cycle costing of road infrastructure in residential neighbourhoods." International Journal of Life Cycle Assessment 22, no. 6 (September 20, 2016): 938–51. http://dx.doi.org/10.1007/s11367-016-1190-x.

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37

Bhochhibhoya, Silu, Massimo Pizzol, Wouter M. J. Achten, Ramesh Kumar Maskey, Michela Zanetti, and Raffaele Cavalli. "Comparative life cycle assessment and life cycle costing of lodging in the Himalaya." International Journal of Life Cycle Assessment 22, no. 11 (October 28, 2016): 1851–63. http://dx.doi.org/10.1007/s11367-016-1212-8.

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38

Luo, Lin, Ester van der Voet, and Gjalt Huppes. "Life cycle assessment and life cycle costing of bioethanol from sugarcane in Brazil." Renewable and Sustainable Energy Reviews 13, no. 6-7 (August 2009): 1613–19. http://dx.doi.org/10.1016/j.rser.2008.09.024.

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39

Safi, Mohammed, Hakan Sundquist, and Raid Karoumi. "Life-Cycle Costing Integration with Bridge Management Systems." Civil Engineering and Architecture 2, no. 1 (January 2014): 11–23. http://dx.doi.org/10.13189/cea.2014.020102.

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40

Jiran, Nur Syamimi, Muhamad Zameri Mat Saman, and Noordin Mohd. Yusof. "Life Cycle Costing Model for the Membrane System." Asia Proceedings of Social Sciences 4, no. 1 (April 17, 2019): 64–67. http://dx.doi.org/10.31580/apss.v4i1.584.

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Анотація:

Computerized cost estimation though cost model help user to estimating product cost since the early stage of product development. Total product cost is an economic indicator that a sustainable product promotes a good impact on the environment but also contribute a profit increased to the organization. In addition, the cost model could be a decision-making tool for the organization in selecting alternatives to replace the older system in term of financial and other benefits offered by the new technology. The proposed cost model helps membrane user to select the lower membrane systemâ€™s cost during its complete lifespan and it helps management to rearrange the production line and filtering system in reducing the total cost. Activity-based costing (ABC) useful in estimating the overhead cost, the total cost of the membrane system and also other useful information in improving the whole membrane system.

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41

Mapfunde, Renica C., John P. Davis, Mark Hall, and Steve Jones. "Whole life cycle costing for Highway Infrastructure Maintenance." i-manager's Journal on Civil Engineering 1, no. 1 (February 15, 2011): 1–15. http://dx.doi.org/10.26634/jce.1.1.1356.

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42

Gupta, R. C., J. Sonwalkar, and A. K. Chitle. "Economics of Early Equipment Management - Life Cycle Costing." Vision: The Journal of Business Perspective 7, no. 2 (July 2003): 37–44. http://dx.doi.org/10.1177/097226290300700203.

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Анотація:

As competition is increasing day by day, industries are giving more and more emphasis upon managing equipment efficiencies to keep pace with the fast moving competition. Equipment should be designed to help the Company to maximize profitability Today, where profitability is so often ‘marginal’, effective management and life cycle costs are magnified in importance. Life cycle costing is the systematic decision making to evaluate overall cost effectiveness at the design stage of the system. This paper addresses the basics of Early Equipment Management and gives details of life cycle costs. Various stages of Early Equipment Management where trade-offs in life cycle costs are possible are also discussed.

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43

Cole, Raymond J., and Eva Sterner. "Reconciling theory and practice of life-cycle costing." Building Research & Information 28, no. 5-6 (September 2000): 368–75. http://dx.doi.org/10.1080/096132100418519.

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44

Janz, D., W. Sihn, and H. J. Warnecke. "Product Redesign Using Value-Oriented Life Cycle Costing." CIRP Annals 54, no. 1 (2005): 9–12. http://dx.doi.org/10.1016/s0007-8506(07)60038-9.

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45

Akhlaghi, Fari. "Life cycle costing — a tool for decision making." Facilities 5, no. 8 (August 1987): 4–10. http://dx.doi.org/10.1108/eb006413.

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46

Westkämper, E., and D. v. d. Osten-Sacken. "Product Life Cycle Costing Applied to Manufacturing Systems." CIRP Annals 47, no. 1 (1998): 353–56. http://dx.doi.org/10.1016/s0007-8506(07)62849-2.

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47

Knauer, Thorsten, and Katja Möslang. "The adoption and benefits of life cycle costing." Journal of Accounting & Organizational Change 14, no. 2 (June 4, 2018): 188–215. http://dx.doi.org/10.1108/jaoc-04-2016-0027.

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Анотація:

Purpose Although life cycle costing (LCC) is well established in theory and practice, little is known about the conditions of its adoption and its impact on the achievement of cost-management goals. Therefore, this paper aims to analyze the adoption and benefits of LCC. Design/methodology/approach The analyses are based on questionnaires collected from a survey of German firms. Findings The results demonstrate that the extent of LCC adoption is positively associated with the extent of guarantee and warranty costs, voluntary upfront and follow-up costs for ecological sustainability and the extent of target costing adoption. In contrast, the extent of LCC adoption is negatively associated with the amount of precursors and/or intermediates that are purchased. The results also demonstrate that firms perceive LCC to be beneficial for various aspects of cost management. Firms report that the greatest benefit of LCC is related to the identification of cost drivers. Research limitations/implications This investigation provides a starting point for future studies of the conditions of LCC adoption and the benefits of LCC. This study is subject to limitations, particularly with respect to the operationalization of our independent variables, the number of contextual variables and the general limitations of survey research. Practical implications The results inform practitioners of the situations in which it is most appropriate to adopt LCC. In addition, this study identifies various cost-management goals that are supported by the use of LCC. Originality/value This study provides the first comprehensive analysis of the conditions of LCC adoption and advances the literature regarding the impact of LCC on the achievement of cost-management goals. Furthermore, this study provides a starting point for future research into the implementation of LCC and the effects of LCC on management accounting practices.

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48

Woodward, David G. "Life cycle costing—Theory, information acquisition and application." International Journal of Project Management 15, no. 6 (December 1997): 335–44. http://dx.doi.org/10.1016/s0263-7863(96)00089-0.

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Swarr, Thomas E., David Hunkeler, Walter Klöpffer, Hanna-Leena Pesonen, Andreas Ciroth, Alan C. Brent, and Robert Pagan. "Environmental life-cycle costing: a code of practice." International Journal of Life Cycle Assessment 16, no. 5 (April 27, 2011): 389–91. http://dx.doi.org/10.1007/s11367-011-0287-5.

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