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Author: | Fröhling, O. Spilker, D. |
Title: | Life cycle costing. |
Journal: | Management-Zeitschrift Industrielle Organisation
1990 : VOL. 59:10, p. 74-78 |
Index terms: | LIFE CYCLE COST COST FORECASTING MARKETING MANAGEMENT ELECTRONIC DATA PROCESSING |
Language: | ger |
Abstract: | Large-scale projects and especially public construction and development programmes are characterized by a remarkable consistency in overspending which frequently causes the tax payer inconvenience. The background of mismanagement of costs is highlighted. Life Cycle Costing as a solution to this problem is suggested. It is shown why traditional cost systems are not effective in today's management. The phase-encroaching concept of the life cycle costs is explained. Arguments are presented that this concept suitably considers the process-specific, marketing policy and the information technology consequences. The concept of product-controlling is also discussed. |
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