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Author: | Artto, K. |
Title: | Life cycle cost concepts and methodologies |
Journal: | Journal of Cost Management
1994 : FALL, VOL. 8:3, p. 28-32 |
Index terms: | LIFE CYCLES METHODOLOGY PRODUCTION COSTS |
Language: | eng |
Abstract: | This article discusses life cycle costing and the use of life cycle costing methods to help with target costing and efforts to control product costs. Life cycle cost analysis considers not only product cost, but also quality, time, and delivery criteria. A producer's total unit cost for a product (life cycle cost) can be determined only after deciding what kind of product (in terms of quality, delivery, product life, associated service, and price) to manufacture and market. |
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