IEC 60300-3-3-2017 Dependability management - Part 3-3 Application guide - Life cycle costing《可信性管理.第3-3部分 应用指南.生命周期成本分析》.pdf

1、 IEC 60300-3-3 Edition 3.0 2017-01 INTERNATIONAL STANDARD NORME INTERNATIONALE Dependability management Part 3-3: Application guide Life cycle costing Gestion de la sret de fonctionnement Partie 3-3: Guide dapplication valuation du cot du cycle de vie IEC 60300-3-3:2017-01(en-fr) colour inside THIS

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19、s sur cette publication ou si vous avez des questions contactez-nous: csciec.ch. IEC 60300-3-3 Edition 3.0 2017-01 INTERNATIONAL STANDARD NORME INTERNATIONALE Dependability management Part 3-3: Application guide Life cycle costing Gestion de la sret de fonctionnement Partie 3-3: Guide dapplication v

20、aluation du cot du cycle de vie INTERNATIONAL ELECTROTECHNICAL COMMISSION COMMISSION ELECTROTECHNIQUE INTERNATIONALE ICS 21.020 ISBN 978-2-8322-3886-8 Registered trademark of the International Electrotechnical Commission Marque dpose de la Commission Electrotechnique Internationale Warning! Make sur

21、e that you obtained this publication from an authorized distributor. Attention! Veuillez vous assurer que vous avez obtenu cette publication via un distributeur agr. colour inside 2 IEC 60300-3-3:2017 IEC 2017 CONTENTS FOREWORD . 5 INTRODUCTION . 7 1 Scope 8 2 Normative references 8 3 Terms, definit

22、ions and abbreviated terms 8 3.1 Terms and definitions 8 3.2 Abbreviated terms . 11 4 Concepts of life cycle costing 11 4.1 Objectives of life cycle costing 11 4.2 Application of life cycle costing . 12 4.3 Factors influencing LCC 13 4.4 Factors related to dependability 13 5 Life cycle costing proce

23、ss 14 5.1 General . 14 5.2 Establish the organizational context 14 5.2.1 Formulate the context 14 5.2.2 Identify alternatives . 16 5.3 Plan the analysis 16 5.3.1 Define scope and objectives of the analysis . 16 5.3.2 Define analysis tasks and identify contributing personnel 16 5.3.3 Identify constra

24、ints 17 5.3.4 Identify relevant financial parameters 17 5.4 Define the analysis approach 18 5.4.1 Establish rules/methodology 18 5.4.2 Select or develop an LCC model 18 5.4.3 Define the cost breakdown structure 19 5.4.4 Identify areas of uncertainty . 20 5.5 Perform the analysis . 21 5.5.1 Establish

25、 methods for estimating cost elements . 21 5.5.2 Collect cost data 21 5.5.3 Aggregate cost per item for each stage or time period . 22 5.5.4 Perform LCC and sensitivity analysis . 22 5.5.5 Review analysis . 22 5.5.6 Assess achievement of analysis objectives 22 6 Finalize the analysis 23 6.1 Identify

26、 follow-up actions 23 6.2 Document analysis 23 Annex A (informative) Life cycle costing and the life cycle . 24 A.1 General . 24 A.2 Typical LCC analyses . 25 A.3 Committed versus actual costs 25 Annex B (informative) Financial concepts 27 B.1 General . 27 B.2 Consequential costs 27 B.3 Warranty cos

27、ts 28 B.4 Liability costs 28 IEC 60300-3-3:2017 IEC 2017 3 B.5 Opportunity costs, discounting, inflation and taxation 29 B.5.1 General . 29 B.5.2 Opportunity costs. 29 B.5.3 Taxation 29 B.5.4 Exchange rate . 29 B.5.5 Generally accepted accounting principles 29 Annex C (informative) Application of fi

28、nancial evaluation techniques . 30 C.1 General . 30 C.2 Discounted cash flow (DCF) 30 C.3 Internal rate of return (IRR) . 30 C.4 Depreciation and amortization . 30 C.5 Cost-benefit analysis 30 C.6 Time value of money . 31 Annex D (informative) Cost breakdown structures by life cycle stage . 32 D.1 G

29、eneral . 32 D.2 Life cycle stage cost element 32 D.2.1 General . 32 D.2.2 Concept . 32 D.2.3 Development . 32 D.2.4 Realization 33 D.2.5 Utilization 33 D.2.6 Enhancement 34 D.2.7 Retirement . 34 D.3 Cost element explanation 34 D.3.1 General . 34 D.3.2 Project management 35 D.3.3 Engineering . 35 D.3

30、.4 Producibility engineering and planning . 35 D.3.5 Manufacturing 35 D.3.6 Facilities 35 D.3.7 Support and test equipment . 35 D.3.8 Initial training . 35 D.3.9 Initial spares and repair parts 35 D.3.10 Consumables . 35 D.3.11 Contractor services 35 Annex E (informative) Evaluating intangibles . 36

31、 E.1 General . 36 E.2 Intangibles 36 E.3 Valuing methods . 37 Annex F (informative) Methods for estimating cost elements 38 F.1 General . 38 F.2 Parametric cost method 38 F.3 Analogous cost method . 40 F.4 Engineering cost method 40 Annex G (informative) Example of LCC comparison . 42 G.1 General .

32、42 G.2 Simple example of LCC comparison 42 G.2.1 General . 42 4 IEC 60300-3-3:2017 IEC 2017 G.2.2 Configuration option 1 . 42 G.2.3 Configuration option 2 . 42 G.2.4 Configuration option 3 . 42 G.2.5 Configuration option 4 . 43 G.2.6 LCC calculation . 43 Bibliography 44 Figure 1 Life cycle costing p

33、rocess 15 Figure 2 Cost breakdown structure concept . 19 Figure A.1 Typical analyses across the life cycle . 25 Figure A.2 Example of committed and actual costs 26 Figure F.1 Potential sources of costs . 38 Figure F.2 Example of cost elements used in a parametric cost analysis 39 Table G.1 Summary o

34、f LCC comparison 43 IEC 60300-3-3:2017 IEC 2017 5 INTERNATIONAL ELECTROTECHNICAL COMMISSION _ DEPENDABILITY MANAGEMENT Part 3-3: Application guide Life cycle costing FOREWORD 1) The International Electrotechnical Commission (IEC) is a worldwide organization for standardization comprising all nationa

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45、tifying any or all such patent rights. International Standard IEC 60300-3-3 has been prepared by the IEC technical committee 56: Dependability. This third edition cancels and replaces the second edition published in 2004. This edition constitutes a technical revision. This edition includes the follo

46、wing significant technical changes with respect to the previous edition: a) addition of a complete analysis process; b) greater reference to international accounting practices; c) increased discussion of financial concepts. 6 IEC 60300-3-3:2017 IEC 2017 The text of this standard is based on the foll

47、owing documents: FDIS Report on voting 56/1713/FDIS 56/1720/RVD Full information on the voting for the approval of this standard can be found in the report on voting indicated in the above table. This publication has been drafted in accordance with the ISO/IEC Directives, Part 2. A list of all parts

48、 in the IEC 60300 series, published under the general title Dependability management, can be found on the IEC website. The committee has decided that the contents of this publication will remain unchanged until the stability date indicated on the IEC web site under “http:/webstore.iec.ch“ in the dat

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