EVALUATING THE LIFE CYCLE COSTS OF PLANT ASSETS – A MULTIDIMENSIONAL VIEW

Serbian Journal of Management

关键词: Life cycle costs;    Maintenance;    Asset management;    Cost evaluation;    Investment decisions;   

DOI  :  

来源: DOAJ

【 摘 要 】

This paper shows the results of the task group "Asset life cycle management" of the AustrianScientific Maintenance and Asset Management Association (ÖVIA). One purpose of the researchactivities is to create a generic life cycle model for physical assets which includes all costs in everyphase of the asset life cycle. The first step is a literature review determining the most established lifecycle cost models. This is the input for discussing the completeness of such frameworks with theparticipating industrial companies. A general model is deducted from existing approaches and thedetermined costs are evaluated with respect to priority and practical relevance. The result of theevaluation shows which costs are taken into account for investment decisions. Another outcome ofthe study is the verification of importance of the proposed costs for industrial companies, especiallyfor the process industry. The derived life cycle cost framework is the basis for developing a calculationtool and subsequently, for further research in the flied of uncertainty-based methodologies forlife cycle cost analyzing of physical plant assets.

【 授权许可】

Unknown