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Whole-life cost
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Whole-life cost : ウィキペディア英語版
Whole-life cost
Whole-life cost, or Life-cycle cost (LCC), refers to the total cost of ownership over the life of an asset.〔Association of Local Government Engineers New Zealand: "Infrastructure Asset Management Manual", June 1998 - Edition 1.1〕 Also commonly referred to as "cradle to grave" or "womb to tomb" costs. Costs considered include the financial cost which is relatively simple to calculate and also the environmental and social costs which are more difficult to quantify and assign numerical values. Typical areas of expenditure which are included in calculating the whole-life cost include, planning, design, construction and acquisition, operations, maintenance, renewal and rehabilitation, depreciation and cost of finance and replacement or disposal.
== Financial ==
Whole-life cost analysis is often used for option evaluation when procuring new assets and for decision-making to minimize whole-life costs throughout the life of an asset. It is also applied to comparisons of actual costs for similar asset types and as feedback into future design and acquisition decisions.
The primary benefit is that costs which occur after an asset has been constructed or acquired, such as maintenance, operation, disposal, become an important consideration in decision-making. Previously, the focus has been on the up-front capital costs of creation or acquisition, and organisations may have failed to take account of the longer-term costs of an asset. It also allows an analysis of business function interrelationships. Low development costs may lead to high maintenance or customer service costs in the future.
When making this calculation, the depreciation cost on the capital expense should not be included (refer page 2 of 〔http://www.business.govt.nz/procurement/pdf-library/agencies/guides-and-tools/guide-total-cost-ownership.pdf〕

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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