生命週期成本Life Cycle Cost (LCC)
產品發展過程中，為了降低成本，估算較低報價所發展出來的成本估算法，範圍為整個生命週期中所有支出費用的總和，包括原料的獲取，產品的使用費用等，即企業生產成本與用戶使用成本之和。
In order to reduce costs, the cost estimation method developed by estimating lower quotations during the process of product development. The sum of all expenditures in the entire life cycle, including the acquisition of raw materials and the use of products, etc., refers to the sum of enterprise production costs and user costs.
生命週期成本法是計算發生在生命週期內的成本的方法，以此量化產品生命週期內的所有成本。
The life cycle cost method is a way of calculating the total costs incurred in the life cycle to quantify all the costs in the product life cycle.
- 生命週期成本法的分析步驟 Steps of Life Cycle Cost Analysis
生命週期成本法可以按以下步驟分析：
- 從生產特點出發，確定基本成本分類；
- 細分基本的成本分類；
- 定義和量化成本組成要素；
- 估計生產體系的經濟壽命；
- 加總成本。
生命週期成本法的關鍵就是確定生命週期和成本分類。
The life cycle cost can be analyzed as follows:
- Determine the basic cost classification based on production characteristics;
- Break down the basic cost classification;
- Define and quantify the cost components;
- Estimate the economic life of the production system;
- Sum of all cost.
The key of the life cycle cost method is to determine the life cycle and cost classification.
- 生命週期成本法的具體應用 Specific application of life cycle cost method
2.1 產品生命週期成本法Product life cycle cost method
產品生命週期成本法在成本企劃、價值工程乃至成本工程中得到了很好的運用。例如，價值工程 的核心就是以最低的成本來可靠地實現產品或服務的必要功能。這裡所說的成本特指產品生命週期成本，包括產品從設計到淘汰整個生命週期的成本。通俗地講，產品生命週期成本法的計算內容涉及產品生產前、生產中、生產後三個階段。
The product life cycle cost method is well used in cost planning, value engineering and even cost engineering. For example, the core of value engineering is to implement the necessary functions of a product or service at the lowest cost. The cost mentioned here specifically refers to the product life cycle cost, including the cost of the product from design to elimination of the entire life cycle. In the other word, the calculation content of the product life cycle cost method involves three stages those are before production, in production and after production.
具體來說，產品生命週期會歷經三個階段：生產—使用— 報廢。從生產者的角度看，一個產品經歷研究與開發、設計、試製、小批量生產、大批量生產直到停止生產的整個過程，這個過程可稱為產品生命週期過程。從顧客的角度看，自產品購人經過使用直至報廢的過程，是產品的使用和報廢期，也是生產者售後服務的過程。以產品生命週期展開為基礎，按照成本細分結構模式，產品生命週期成本的結構劃分如圖1：
Specifically, the product life cycle will through three stages: production-use-scrapped. From view point of a producer, a product goes through the entire process of research and development, design, trial production, small batch production, large batch production until it stops production. This process is called the product life cycle process. From view point of the customer, the process from the purchase of the product to the scrapping is the use and the scrapping period of the product, and is also the process of after-sales service of the producer. Based on the span a product life cycle, and according to the cost breakdown structure model, the product life cycle cost structure is divided as shown in Figure 1:
圖一 產品生命週期成本法
Figure 1 Product life cycle cost method
- 生產者成本Producer cost
- 新產品、新技術、新工藝所發生的產品設計費、工藝規程制定費、原材料和半成品試驗費等。產品研製的結果具有不確定性，其開發設計成本能否得到補償不易確定，所以在會計上將其在當期列為支出是合乎情理的，但在成本管理中必須對其進行單獨歸集以供有關決策之用。製造成本是產品在製造過程中發生的材料、人工、開銷等成本。營銷成本是為推銷產品和提高顧客滿意度而發生的成本。
The cost is the product design fee, process procedure formulation fee, raw material and semi-finished product testing fee incurred by a new product research and development. The results of product development are uncertain, and it is not easy to determine whether the development and design costs can be compensated, so it is reasonable to list them as expenditures in the current period in accounting, but they must be collected separately in cost management for decision-making purposes. The cost of materials, labor and expenses incurred during the manufacturing process. Marketing costs are the costs incurred to promote products and increase customer satisfaction.
- 消費者成本Consumer costs
Consumer cost is from view point of the customers to confirm the various costs incurred after the product enters the consumer field, including product operating costs, repair costs, and maintenance costs.
- 社會責任成本Social responsibility cost
- 責任成本是立足於產品生命週期終了時的成本。企業必須對產品生命週期終了時的廢棄處置成本進行確認和分配，以保證產品在使用期滿後得到適當的處置 例如，德國要求在其境內銷售產品的公司回收其包裝物。這種做法把處置產品和元件的成本轉移到生產商身上。擴大了成本計量的會計主體範圍和會計期問，對於實現整體的競爭優勢具有重要意義。
Social responsibility cost is the cost based on the end of the product life cycle. Enterprises must confirm and allocate the cost of waste disposal at the end of the product life cycle to ensure that the product is properly disposed after the end of its life. For example, Germany requires companies that sell products within their territory to recycle their packaging. This approach shifts the cost of disposing of products and components to manufacturers. Expanding the scope of accounting subject and accounting period of cost measurement is of great significance for achieving overall competitive advantage.
2.2 資產生命週期成本法 Asset Life Cycle Costing
資產生命週期成本法以專案投資為對象，從時間價值的角度拓展生命週期成本法的應用。在資產投資決策中，不能簡單地選擇初始購買成本最低的方案，而應該從資產獲得直到最終報廢整個生命週期的角度來進行投資決策。因此，以生命週期的長期觀點來進行投資決策，資產生命週期成本法就應該從時間價值的角度全面分析其成本構成要素，以便將生命週期不同時期內的成本還原到項目投資的源頭，為投資決策服務。
The asset life cycle costing takes project investment as the object, and expands the application of the life cycle costing from the perspective of time value. In asset investment decisions, the plan with the lowest initial purchase cost is not be simply selected, but also should make investment decisions from the perspective of the entire life cycle from asset acquisition to final scrap. Therefore, to make long-term investment decisions of the life cycle, the asset life cycle cost method should comprehensively analyze its cost components from the perspective of time value in order to restore the costs in different periods of the life cycle to the source of the project investment.
從時間價值的角度分析資產生命週期成本，不僅要考慮不同時期成本的構成和週期的展開，還要考慮折現。決策者首先要確定所有的未來成本和效益，並通過折現方法將其還原為現值，這樣才能評價投資項目的經濟價值。所以，在資產生命週期成本法下應確定週期成本、週期展開和貼現率。資產生命週期成本包括初始投資成本、營運維護成本和處置成本，如圖2。
To analyze the life cycle cost of an asset from the perspective of time value, it is not only to consider the composition of the cost in different periods and the span of the cycle, but also the discount. Decision makers must determine all future costs and benefits first, and restore them to their present value through a discount method, so as to evaluate the economic value of the investment project. Therefore, under the asset life cycle cost method, the cycle cost, cycle span and discount rate should be determined. Asset life cycle costs include initial investment costs, operation and maintenance costs, and disposal costs, as shown in Figure 2.
圖二 資產生命週期成本
Figure 2 Asset Life Cycle Cost
- 初始投資成本Initial investment cost
- 供應商的報價確定。融資成本是指為籌集資金所發生的成本。其他成本主要有機器的安裝成本和操作人員的培訓成本。
The purchase cost is an estimate of land, plant, equipment, etc. The cost can be determined based on the supplier's quotation. Financing cost refers to the cost of raising funds. Other costs include the installation cost of the machine and the training cost of the operator.
- 運行維護成本Operation and maintenance costs
- 企業的資源。另外，如果減少了運行維護成本，又會增加停工維修成本。可見，最關鍵的是尋找運行維護的最佳成本水準，追求資產生命週期成本最小化。
The operation and maintenance cost control is important to the reduction of the entire asset life cycle cost. The point of its control is the trade-off between operation and maintenance cost and shutdown maintenance cost. Planned and preventive maintenance measures can reduce downtime and maintenance costs, but at the same time it consumes enterprise resources. In addition, if the cost of operation and maintenance is reduced, it will increase the cost of downtime maintenance. It can be seen that the most critical thing is to find the best cost level for operation and maintenance, and to pursue the minimum cost of asset life cycle.
- 處置成本Disposal costs
- 剩餘價值中扣除。
Calculate the disposal cost at the end of the asset's life cycle and deduct it from the asset's residual value.
週期長度和貼現率是資產生命週期成本法的關鍵，因項目和投資環境而異。週期的涵義可以理解為功能週期、物理週期、技術週期、經濟週期和社會週期等。而貼現率不僅反映投資獲利能力，也反映通貨膨脹的影響關於貼現率的選擇存在著不同的觀點，主要有：
The determination of the length of the cycle and the discount rate is the key of an asset life cycle cost, which varies from different project and investment environment. The meaning of cycle can be understood as functional cycle, physical cycle, technical cycle, economic cycle, and social cycle. The discount rate not only reflects the profitability of investment, but also reflects the impact of inflation. There are different views on the choice of discount rate, such as:
- 當前的資金利率或預期利率；
- 期望的投資報酬率；
- 財務狀況穩定的企業借款的最低利率；
- 長期國庫券的利率減去預期的通貨膨脹率
- The current interest rate or expected interest rate;
- Expected return on investment;
- Minimum interest rate for corporate loans;
- Long-term Treasury bill interest rate minus expected inflation rate
2.3 勞動力生命週期成本法 Life Cycle Costing of Labor
類似於產品和資產，對於企業生產體系中的另一要素— 勞動力，也可以運用生命週期成本法分析其成本構成。勞動力生命週期成本法計算的是員工從應聘到離職整個雇傭期間的全部成本。這個雇傭期間同樣可以劃分為三個階段：招聘—工作— 離職。按照成本細分結構模式，勞動力生命週期成本的結構劃分如圖3：
Similar to products and assets, labor is another requirement in the production system of the enterprise, you can also use the life-cycle cost method to analyze the labor cost structure. The labor life-cycle cost method calculates the total cost of employees from the time they are hired to the time they leave. This employment period can also be divided into three stages: recruitment; work; resignation. According to the cost breakdown structure model, the structure division of labor life cycle cost is shown in Figure 3:
圖 三 勞動力生命週期成本
Figure 3 Labor Life-Cycle Cost
- 雇傭成本 Employment costs
The costs at the beginning of the labor life cycle are relatively high, including recruitment costs and training costs for new employees. Employment costs are like the initial purchase and installation costs of an asset investment project.
- 操作成本Operating cost
New employees enter the actual operation stage after mastering production skills. At this time, the labor cost gradually decreases and tends to the average wage level. The labor costs at this stage are mainly employee salaries and bonuses, as well as general management expenses. The operating cost is like the operation and maintenance cost of the asset.
- 工作環境成本Working environment cost
- 工作環境會給企業帶來額外的並且可能會隨時間推移而遞增的成本，如曠工成本、醫療開支、傷殘撫恤金等。工作環境成本好比資產的維修成本和最終的處置成本。
If the work is very heavy and tedious, employees will soon be exhausted and leave their jobs. Such a working environment will bring additional costs to the enterprise, such as absenteeism costs, medical expenses, and disability pensions. The cost of the working environment is like the maintenance cost of the asset and the final disposal cost.
- 生命週期成本的局限性Limitations of life cycle costs
- 投資者、生產商可以根據其對這樣的商業機會的經濟價值做出決策。
Life cycle costing is an important tool for manufacturers, but it can not eliminate entrepreneurial risks. Advanced technology provides unique strategic opportunities, which are difficult to calculate by any method
Basically, life cycle cost considers cost savings and does not focus on commercial profitability. When using this method for decision support, there is also a very important assumption: the profitability of all factors is considered to be equal, and the choice is only different in terms of cost
In a business environment where changes are always fast, the flexibility of choosing equipment is often of strategic value. An advanced equipment or production plant can ensure business opportunities that are not yet clearly visible today. However, only investors and manufacturers can make decisions based on their economic value to such business opportunities.
2.5 生命週期成本法的總結Summary of Life Cycle Costing
生命週期成本法的關鍵是確定生命週期和成本分類。對於生命週期成本法在企業生產中的應用，還可以用一個生產體系中傳統的LCC曲線圖來表示。生命週期成本法下產品、資產、勞動力的生命週期和成本分類的確認，可以套用“浴缸曲線”。
The comprehensive life cycle cost method can be concluded that the key to the life cycle costing is to determine the life cycle and cost classification. For the application of life cycle costing in enterprise production, it can be represented by a traditional LCC curve in a production system. Under the life cycle cost method, the determination of the life cycle and cost classification of products, assets, and labor can basically be applied to the "bathtub curve".
圖 四 浴缸曲線
Figure 4. Bathtub Curve
(1)取得階段 Acquisition phase
這是生命週期的開始，揭開了生產體系的序幕。產品的研究與開發、資產的初始投資、勞動力的招聘均屬於取得階段的活動。取得階段的時間跨度隨各生產要素的不同而有所變化，其成本卻是整個生命週期中最高的。
This is the beginning of the life cycle and start the production system. Product research and development, initial investment in assets, and labor recruitment are all activities in the acquisition phase. The time span of the acquisition phase varies with different factors of production, but its cost is the highest in the entire life cycle.
(2)運行階段 Operation phase
生產要素獲得後，接下來進入運行維護階段。產品進入顧客的使用階段，資產面臨運行維護和停工維修的權衡階段，勞動力開始掌握勞動技能併進入實際操作階段。運行階段是整個生命週期成本較低且相對穩定的時期。
After the production factors are obtained, the next step is to enter the operation and maintenance stage. The product enters the customer's use stage, the asset faces the trade-off stage of operation maintenance and shutdown maintenance, and the labor force begins to master labor skills and enters the actual operation stage. The operation phase is a period of relatively low cost and relatively stable throughout the life cycle.
(3)處置階段 Disposal phase
生命週期終了之時，是生產要素的處置階段。產品使用期滿的廢棄處置、資產生命週期終了的處置成本、勞動力因工作而產生的疾病傷殘等，表示生命週期進入了不再獲利的處置階段，其處置成本將有所上升。
At the end of the life cycle, it is the stage of disposal of production factors. The disposal of products at the end of their useful life, the cost of disposal at the end of the asset's life cycle, and the disability of labor due to work, etc., indicate that the life cycle has entered a stage of disposal that is no longer profitable, and its disposal costs will increase.
3. LCC 簡易運算式 LCC Simplify expression
LCC= NRC+RC
LCC: Life cycle cost生命週期成本
NRC: Non-recurring costs 非重複性成本
RC: Recurring costs 重複性成本
M(c) =C (spi) + C(pm)+ C(cm)
M(c): Maintenance cost維修成本
C(spi): Spare parts inventory cost備用料件成本
C(cm): Corrective and modification cost 發生失效後檢修改正之維修成本
