IEC 60300-3-3:2017 可靠性管理 - 第3-3部分:应用指南 - 生命周期成本核算

标准编号：IEC 60300-3-3:2017

中文名称：可靠性管理 - 第3-3部分:应用指南 - 生命周期成本核算

英文名称：Dependability management - Part 3-3: Application guide - Life cycle costing

发布日期：2017-01-27

标准范围

IEC 60300-3-3:20 17建立了生命周期成本概念的一般介绍，并涵盖了所有应用。尽管生命周期中产生的成本由许多促成因素组成，但本文档特别强调了与项目可靠性相关的成本。这是IEC 60300-1中描述的整体可靠性管理计划的一部分。提供生命周期成本计算指南，供经理、工程师、财务人员和承包商使用；它还旨在帮助那些可能需要指定和委托他人开展此类活动的人。这第三版取消并取代了2004年出版的第二版。本版构成技术修订版。与上一版相比，此版本包括以下重大技术变更:-增加完整的分析过程；-更多地参考国际会计惯例；-增加对金融概念的讨论。关键词:经济分析、总拥有成本

IEC 60300-3-3: 2017 establishes a general introduction to the concept of life cycle costing and covers all applications. Although costs incurred over the life cycle consist of many contributing elements, this document particularly highlights the costs associated with the dependability of an item. This forms part of an overall dependability management programme as described in IEC 60300-1. Guidance is provided on life cycle costing for use by managers, engineers, finance staff, and contractors; it is also intended to assist those who may be required to specify and commission such activities when undertaken by others. This third edition cancels and replaces the second edition published in 2004. This edition constitutes a technical revision. This edition includes the following significant technical changes with respect to the previous edition:
- addition of a complete analysis process;
- greater reference to international accounting practices;
- increased discussion of financial concepts.

Keywords: economic analysis, total cost of ownership

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