CARACTERÍSTICAS ONDA CARACTERÍSTICA SÍNTOMAS DE FALLA CÓDIGOS DE FALLA
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HISTORY AND BACKGROUND OF LIFE CYCLE COSTING (LCC)
The history of LCC began in the US Department of Defence in the mid-1960s. In the mid-190s attempts !ere made to adapt LCC to b"i#ding in$estments. %ecent#y se$era# research pro&ects ha$e been carried o"t aimed at de$e#oping the LCC methodo#ogy for the constr"ction ind"stry and p#acing LCC in an en$ironmenta# conte't. Ther There e are are some some e'am e'amp# p#es es sho! sho!s s the the LCC LCC appr approa oach ch.. (irs (irst# t#y y) *brah braham am and and Dic+inson,s st"dy of the disposa# of a b"i#ding in !hich LCC ca#c"#ation is "sed to "antify disposa# costs. Second#y) Sterner de$e#oped a mode# for the e$a#"ation of tenders) !here she "ses LCC methodo#ogy to ca#c"#ate the tota# energy costs for b"i#dings. Third#y) *ye et a#. "sed LCC to ana#yse a range of property and constr"ction options for a b"i#ding. Last#y) ogenst/atter ad$ocate the "sabi#ity of performing an LCC ca#c"#ation in the ear#y design phase. e de$e#oped a mode# "sing specific characteristic $a#"es of LCC) i.e. standardised typo#ogica# fig"res. e s"ggests defined specifications from simi#ar b"i#dings as +ey so#"tions to the "sabi#ity prob#em. LCC concepts is he#ps the management to "nderstand the cost conse"ence of de$e#oping and ma+ing a prod"cts and to identify areas !hich cost red"ction efforts are #i+e#y #i+e#y to be most effecti$e. effecti$e. The process process of LCC f"ndamenta f"ndamenta##y ##y in$o#$es in$o#$es in assessin assessing g cost arising from an assets o$er its #ife cyc#e and e$a#"ating a#ternati$es that ha$e impact on this cost o!nership. LCC is "s"a##y "sef"# to app#y to #o! techno#ogy iss"es) s"ch as repair and $ers"s rep#ace decisions.
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DEFINITION OF LIFE CYCLE COSTING
Life cyc#e costing is a cost management approach !hich inc#"des a## costs and ens"res that a## costs are managed o$er the #ife cyc#e of the prod"ct. rod"ct #ife cyc#e begins from conception of the prod"ct "nti# its abandonment !hich can be referred as 2from a crad#e to gra$e,.
rod"ct #ife cyc#e has fo"r stages3 1. 4. 5. .
rod"ct p#anning and initia# concept design rod"ct design and de$e#opment rod"ction Distrib"tion and c"stomer 7or #ogistica#8 s"pport
*## e'pendit"re for reso"rces that are #i+e#y to arise m"st be addressed. ("t"re costs are a#so ta+en into consideration and !i## be disco"nted to the present $a#"e. LCC inc#"des a## the "pstream costs and do!nstream costs. Upstream costs in$o#$ed in prod"cing a good inc#"de research and de$e#opment costs) s"ch as sa#aries paid to research engineers. Do!nstream costs refer to costs that inc"rred #ater in the prod"ct #ifecyc#e. These inc#"de mar+eting and ad$ertising costs. *## costs and sa$ings can be direct#y compared and f"##yinformed decisions can be made.
LCC co"#d pre$ent #osses from pro&ect abandonment or s"spension in !or+ in progress d"e to ins"fficient f"nds. y "sing LCC) a## e'pendit"re !i## be ta+en into acco"nt hence) a## the e'pendit"res !i## be f"##y disb"rsed as and !hen the prod"ct #ife cyc#e ends.
PRODUCT LIFE CYCLE STAGES
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The graph be#o! i##"strates #ife cyc#e costs and cost commitment for a typica# prod"ct.
Accumulated/pr oduct life cycle 10
Committed 7
5
Incurred
2
Product planning & concept design
Design & developme
Production Distribution & customer support
Product life cycle
(rom the graph abo$e) committed cost refer to cost that may be inc"rred in the f"t"re d"e to decision that ha$e a#ready been made at the ear#ier stage. n the other hand) cost inc"rred refer to cost that ha$e been inc"rred !hen the reso"rces is "sed.
The first stage in the prod"ct #ife cyc#e are prod"ct p#anning and initia# concept design. It in$o#$es process of identifying any "nder#ying conditions) ass"mption) #imitations and constraints s"ch as minim"m asset performance and ma'im"m capita# cost that might be restrict the range of acceptab#e opinions to be e$a#"ated. It is a $a#"ab#e reference for better decision !hether the p#an sho"#d be carried on or other!ise. Cost that may be inc"rred d"ring this stage are %:D cost and mar+et research cost.
The second stage is prod"ct design and de$e#opment. This stage starts from preparation of the de$e#opment contract "nti# the prod"ct is ready to be introd"ced to the b"siness. The factory tria#s !i## be ta+e p#ace d"ring this stage. Cost that may be inc"rred at this stage are cost of prod"ct design) prototyping and mar+et testing cost.
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The ne't stage is prod"ction !hich the process to transform the reso"rces into comp#eted prod"ct. Cost that may be inc"rred d"ring this stage are a## the man"fact"ring costs re#ated to prod"ce the prod"cts s"ch direct materia#) #abo"r) o$erhead and administrati$e cost.
;hi#e the #ast stage of prod"ct #ife cyc#e is distrib"tion and c"stomer 7or #ogistica#8 s"pport !hich the stage !here the prod"ct are sent to c"stomers and ready to be "sed. D"ring this stage) the management !i## inc"r the mar+eting) se##ing and distrib"tion costs. ther than that) they !i## a#so inc"r for #ogistica# s"pport cost s"ch as de#i$ery and transportation cost) !areho"se costs) dismant#ing costs) cost for abandonment of the pro&ect and cost for e"ipment might need to be disposed of or recyc#ed.
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ELEMENTS OF LIFE CYCLE COSTING
The p"rpose of ca#c"#ating this techni"e is to ana#yse a## the costs that ha$e to be borne by the company in ac"iring a ne! asset. *ccording to costs of an e"ipment) the company sho"#d inc#"de not on#y the p"rchase price 7money8) b"t a#so the any costs after!ards !hich !i## be inc"rred 7facts8 thro"gho"t its #ifespan 7time8. The 2costs after!ards, !hich are inc#"si$e of operation costs) maintenance costs) and disposa# costs) are ca#c"#ated "sing
There are three e#ements in Life Cyc#e Costing !hich are3-
a
Initial costs This e#ement represents the ac"isition cost) constr"ction cost) insta##ation cost and@or design cost of e"ipment. These one-off initia# costs !i## on#y be inc"rred by the company at the beginning of the ac"isition of the assets.
O!"#ation an$ %aint"nanc" costs Aean!hi#e) operation and maintenance costs !hich a#so inc#"de #abo"r and training costs !i## be repeated#y inc"rred by the company thro"gho"t the #ifespan of the ac"ired assets. Aaintaining of the assets is necessari#y re"ired so that the asset !i## perform at its best #e$e# and the company co"#d f"##y "ti#i=e it. n top of that) training costs refer to the cost inc"rred once by the company to e"ip its emp#oyees !ith the re"ired s+i## and +no!#edge pertaining to the "sage of the ne!#y ac"ired asset. If the asset needs to be "pdated reg"#ar#y) th"s the emp#oyees, +no!#edge a#so needs to be "p-to-date so that the company co"#d ma+e the f"## "se of the asset.
c
Dis!osal costs *t the end of the economic #ife of the asset) there are certain costs that need to be borne by the company) s"ch as recyc#ing costs and@or or dismant#ing costs. These costs a#so !i## be inc"rred once by the company. o!e$er) if the company has decided to se## off the asset) the company !i## obtain gain on disposa# pro$ided that the proceeds obtained from disposing the asset e'ceeds the sa#$age $a#"e of the asset.
AD&ANTAGES ON LIFE CYCLE COSTING
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The #ife cyc#e concept res"#ts in ear#ier action to generate re$en"e or to #o!er costs than other!ise might be considered. etter decisions sho"#d fo##o! from a more acc"rate and rea#istic assessment of re$en"es and costs) at #east !ithin a partic"#ar #ife cyc#e stages. Life cyc#e thin+ing can promote #ong- term re!arding) in contrast to short-term profitabi#ity. The #ife cyc#e concept he#ps managers to "nderstand ac"isition costs $s. operating and s"pport costs. It enco"rages b"sinesses to find a correct ba#ance bet!een in$estment costs and operating e'penses. The #ife cyc#e costing assist managers to se#ect the best pro&ect option among se$era# a#ternati$es !hich ens"res effecti$e p#anning and prospecti$e benefit.
n top of that) #ife cyc#e costing he#p management to gi$e effecti$e decision. It he#ps management in p"rchasing department . Life cyc#e costing assess and anticipate f"t"re reso"rces re"irement for prod"ction. Therefore) it he#ps management in determining !hat to p"rchase. *s a res"#t) managers can ma+e effecti$e and efficient decision and red"ndant p"rchasing can be a$oided. Last ad$antage is #ife cyc#e costing he#ps management to "nderstand factors that increase costs. It re"ires detai# research on cost on each prod"ct stages in$o#$ed hence) this he#ps in identifying hidden cost. Life cyc#e costing sho!s a## cost inc"rred before) d"ring and after prod"ction. Aanagers can identify costs that can red"ce costs in other stages of prod"ct #ife cyc#e. (or e'amp#e) by foc"sing cost on designing stage) the company can red"ce after sa#es cost s"ch as !arranty.
DISAD&ANTAGES ON LIFE CYCLE COSTING
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(irst#y) the disad$antage of #ife cyc#e costing is cha##enging and not an easy tas+. It is beca"se it needs more effort from management and critica# decisions ha$e to be made in order to obtain acc"rate data. This is beca"se there is #ac+ of a!areness in the management on ho! to ca#c"#ate #ife cyc#e costs. Second#y) it re"ires more time. It is time cons"ming to gather information on the act"a# costs in$o#$ed in the prod"ct #ife cyc#e from a## the re#ated departments.
("rthermore) it is not easy to design prod"cts that ha$e #onger #i$es. This is d"e to the diffic"#ty in predicting the changes in e'terna# : interna# en$ironment. (or e'amp#es are c"stomers, needs and preferences) inf#ation effect) and impact on competitors, action. *nother disad$antage is diffic"#t to estimate operationa# : maintenance cost. It is diffic"#t to determine the disco"nt rate as management need to compare the nomina# $a#"e. ence) it !i## inc"r more cost and be more time cons"ming.
Aoreo$er) the #ife cyc#e costing ca"se drop in prod"cti$ity. The #ife-cyc#e costing concept ass"mes an asset !i## be as prod"cti$e in #ater years as it is !hen itBs ne!. This may not be the case. If a piece of e"ipment) for e'amp#e) grad"a##y s#o!s do!n) !eB## be earning #ess income from it !hi#e recei$ing the same !rite-off !e got !hen the prod"ct !as first p"t into prod"ction. Tho"gh this may ma+e the steady !rite-off attracti$e as a percentage of income earned from the asset) that !rite-off may not be eno"gh to ma+e "p for the #oss in prod"cti$ity.
Last#y) the disad$antages is need to paying bac+ #oans. If !e borro! money to p"rchase an asset) !riting off e"a# amo"nts of the cost d"ring the assetBs #ife cyc#e can cost "s in interest charges. ;eBd fare better by !riting off a #arger portion of the asset d"ring its ear#y years so !e can sa$e on ta'es and app#y the sa$ings to paying do!n the #oan. The ear#ier !e pay do!n a #oan) the #o!er o"r interest e'penses !i## be beca"se interest is assessed each month on the remaining ba#ance.
IMPLEMENTATION OF LCC IN MALAYSIA
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CONCLUSION
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The management can +no! !hether the re$en"e earned by the prod"cts is s"fficient to co$er the costs inc"rred d"ring its #ife cyc#e costing. There are opport"nities for cost red"ction and minimi=ation 7and thereby scope for profit ma'imi=ation8. ;e !i## find o"t abo"t the costs in$o#$ed at difference stages of the #ife cyc#e costing and the imp#ications of the #ife cyc#e costing on pricing) performance management and decision ma+ing.
