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
2、PUBLICATION IS COPYRIGHT PROTECTED Copyright 2017 IEC, Geneva, Switzerland All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized in any form or by any means, electronic or mechanical, including photocopying and microfilm, without permission in wri
3、ting from either IEC or IECs member National Committee in the country of the requester. If you have any questions about IEC copyright or have an enquiry about obtaining additional rights to this publication, please contact the address below or your local IEC member National Committee for further inf
4、ormation. Droits de reproduction rservs. Sauf indication contraire, aucune partie de cette publication ne peut tre reproduite ni utilise sous quelque forme que ce soit et par aucun procd, lectronique ou mcanique, y compris la photocopie et les microfilms, sans laccord crit de lIEC ou du Comit nation
5、al de lIEC du pays du demandeur. Si vous avez des questions sur le copyright de lIEC ou si vous dsirez obtenir des droits supplmentaires sur cette publication, utilisez les coordonnes ci-aprs ou contactez le Comit national de lIEC de votre pays de rsidence. IEC Central Office Tel.: +41 22 919 02 11
6、3, rue de Varemb Fax: +41 22 919 03 00 CH-1211 Geneva 20 infoiec.ch Switzerland www.iec.ch About the IEC The International Electrotechnical Commission (IEC) is the leading global organization that prepares and publishes International Standards for all electrical, electronic and related technologies.
7、 About IEC publications The technical content of IEC publications is kept under constant review by the IEC. Please make sure that you have the latest edition, a corrigenda or an amendment might have been published. IEC Catalogue - webstore.iec.ch/catalogue The stand-alone application for consulting
8、the entire bibliographical information on IEC International Standards, Technical Specifications, Technical Reports and other documents. Available for PC, Mac OS, Android Tablets and iPad. IEC publications search - www.iec.ch/searchpub The advanced search enables to find IEC publications by a variety
9、 of criteria (reference number, text, technical committee,). It also gives information on projects, replaced and withdrawn publications. IEC Just Published - webstore.iec.ch/justpublished Stay up to date on all new IEC publications. Just Published details all new publications released. Available onl
10、ine and also once a month by email. Electropedia - www.electropedia.org The worlds leading online dictionary of electronic and electrical terms containing 20 000 terms and definitions in English and French, with equivalent terms in 16 additional languages. Also known as the International Electrotech
11、nical Vocabulary (IEV) online. IEC Glossary - std.iec.ch/glossary 65 000 electrotechnical terminology entries in English and French extracted from the Terms and Definitions clause of IEC publications issued since 2002. Some entries have been collected from earlier publications of IEC TC 37, 77, 86 a
12、nd CISPR. IEC Customer Service Centre - webstore.iec.ch/csc If you wish to give us your feedback on this publication or need further assistance, please contact the Customer Service Centre: csciec.ch. A propos de lIEC La Commission Electrotechnique Internationale (IEC) est la premire organisation mon
13、diale qui labore et publie des Normes internationales pour tout ce qui a trait llectricit, llectronique et aux technologies apparentes. A propos des publications IEC Le contenu technique des publications IEC est constamment revu. Veuillez vous assurer que vous possdez ldition la plus rcente, un corr
14、igendum ou amendement peut avoir t publi. Catalogue IEC - webstore.iec.ch/catalogue Application autonome pour consulter tous les renseignements bibliographiques sur les Normes internationales, Spcifications techniques, Rapports techniques et autres documents de lIEC. Disponible pour PC, Mac OS, tabl
15、ettes Android et iPad. Recherche de publications IEC - www.iec.ch/searchpub La recherche avance permet de trouver des publications IEC en utilisant diffrents critres (numro de rfrence, texte, comit dtudes,). Elle donne aussi des informations sur les projets et les publications remplaces ou retires.
16、IEC Just Published - webstore.iec.ch/justpublished Restez inform sur les nouvelles publications IEC. Just Published dtaille les nouvelles publications parues. Disponible en ligne et aussi une fois par mois par email. Electropedia - www.electropedia.org Le premier dictionnaire en ligne de termes lect
17、roniques et lectriques. Il contient 20 000 termes et dfinitions en anglais et en franais, ainsi que les termes quivalents dans 16 langues additionnelles. Egalement appel Vocabulaire Electrotechnique International (IEV) en ligne. Glossaire IEC - std.iec.ch/glossary 65 000 entres terminologiques lectr
18、otechniques, en anglais et en franais, extraites des articles Termes et Dfinitions des publications IEC parues depuis 2002. Plus certaines entres antrieures extraites des publications des CE 37, 77, 86 et CISPR de lIEC. Service Clients - webstore.iec.ch/csc Si vous dsirez nous donner des commentaire
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
35、l electrotechnical committees (IEC National Committees). The object of IEC is to promote international co-operation on all questions concerning standardization in the electrical and electronic fields. To this end and in addition to other activities, IEC publishes International Standards, Technical S
36、pecifications, Technical Reports, Publicly Available Specifications (PAS) and Guides (hereafter referred to as “IEC Publication(s)”). Their preparation is entrusted to technical committees; any IEC National Committee interested in the subject dealt with may participate in this preparatory work. Inte
37、rnational, governmental and non- governmental organizations liaising with the IEC also participate in this preparation. IEC collaborates closely with the International Organization for Standardization (ISO) in accordance with conditions determined by agreement between the two organizations. 2) The f
38、ormal decisions or agreements of IEC on technical matters express, as nearly as possible, an international consensus of opinion on the relevant subjects since each technical committee has representation from all interested IEC National Committees. 3) IEC Publications have the form of recommendations
39、 for international use and are accepted by IEC National Committees in that sense. While all reasonable efforts are made to ensure that the technical content of IEC Publications is accurate, IEC cannot be held responsible for the way in which they are used or for any misinterpretation by any end user
40、. 4) In order to promote international uniformity, IEC National Committees undertake to apply IEC Publications transparently to the maximum extent possible in their national and regional publications. Any divergence between any IEC Publication and the corresponding national or regional publication s
41、hall be clearly indicated in the latter. 5) IEC itself does not provide any attestation of conformity. Independent certification bodies provide conformity assessment services and, in some areas, access to IEC marks of conformity. IEC is not responsible for any services carried out by independent cer
42、tification bodies. 6) All users should ensure that they have the latest edition of this publication. 7) No liability shall attach to IEC or its directors, employees, servants or agents including individual experts and members of its technical committees and IEC National Committees for any personal i
43、njury, property damage or other damage of any nature whatsoever, whether direct or indirect, or for costs (including legal fees) and expenses arising out of the publication, use of, or reliance upon, this IEC Publication or any other IEC Publications. 8) Attention is drawn to the Normative reference
44、s cited in this publication. Use of the referenced publications is indispensable for the correct application of this publication. 9) Attention is drawn to the possibility that some of the elements of this IEC Publication may be the subject of patent rights. IEC shall not be held responsible for iden
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
49、a related to the specific publication. At this date, the publication will be reconfirmed, withdrawn, replaced by a revised edition, or amended. IMPORTANT The colour inside logo on the cover page of this publication indicates that it contains colours which are considered to be useful for the correct understanding of its contents. Users should therefore print this document using a colour printer. IEC 60300-3-3:
