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・ Total Contrast
・ Total Control
・ Total Control (band)
・ Total Control (John Norum album)
・ Total Control (novel)
・ Total Control (Yo-Yo album)
・ Total Control Racing
・ Total Conversation
・ Total conversion (energy source)
・ Total correlation
・ Total Corruption
・ Total cost
・ Total cost management
・ Total cost of acquisition
・ Total Cost of Consumption
Total cost of ownership
・ Total curvature
・ Total Death
・ Total Decay
・ Total Defence (Singapore)
・ Total delivery cost
・ Total Denial
・ Total depravity
・ Total derivative
・ Total Destruction
・ Total Devo
・ Total discography
・ Total dissolved solids
・ Total Distortion
・ Total Divas


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Total cost of ownership : ウィキペディア英語版
Total cost of ownership

Total cost of ownership (TCO) is a financial estimate intended to help buyers and owners determine the direct and indirect costs of a product or system. It is a management accounting concept that can be used in full cost accounting or even ecological economics where it includes social costs.
For manufacturing, as TCO is typically compared with doing business overseas, it goes beyond the initial manufacturing cycle time and cost to make parts. TCO includes a variety of cost of doing business items, for example, ship and re-ship, and opportunity costs, while it also considers incentives developed for an alternative approach. Incentives and other variables include tax credits, common language, expedited delivery, and customer-oriented supplier visits.
==Use of concept==
TCO, when incorporated in any financial benefit analysis, provides a cost basis for determining the total economic value of an investment. Examples include: return on investment, internal rate of return, economic value added, return on information technology, and rapid economic justification.
A TCO analysis includes total cost of acquisition and operating costs. A TCO analysis is used to gauge the viability of any capital investment. An enterprise may use it as a product/process comparison tool. It is also used by credit markets and financing agencies. TCO directly relates to an enterprise's asset and/or related systems total costs across all projects and processes, thus giving a picture of the profitability over time.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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