Rechenbuch der Lebenszykluskosten

VDMA 2011
80 pages

Member price visible after registration
ISBN 978-3-8163-0617-7

The increasing importance of indirect costs has brought total cost considerations to the fore in purchasing decisions for capital goods. Many companies and industry associations have begun to look at life cycle-based models, such as total cost of ownership and life cycle costs, as part of their strategy-oriented cost management. The individual models were often developed for very specific areas of application and are therefore difficult for suppliers and buyers of industrial goods to compare. Standardization is urgently needed to counteract this shortcoming.

By implementing their goal of creating a best-practice approach to lifecycle-based cost management that is based on scientific approaches but still practice-oriented, the authors show that standardization is possible. This calculation book provides a systematic and structured overview of forecasting options within the life cycle cost approach based on practical experience.

The standard model developed ranges from the definition of relevant cost categories and assemblies to the determination of the calculation method and the plausibility check and preparation of the findings obtained. Thanks to its practical approach, the model can be used across the board in purchasing, sales and development, e.g. to create a uniform basis for supplier selection and the preparation of offers by the supplier.

Contents:
1 Basics of LCC/TCO considerations
1.1 Introduction to the topic

2 Objectives of this guide
2.1 Theoretical foundations
2.1.1 The emergence of life cycle costing
2.1.2 Definition of terms
2.2 Standardization in mechanical and plant engineering
2.2.1 Individual vs. standardized models
2.2.2 Potentials of standardization
2.2.3 Requirements for standardization
2.2.4 Limits of standardization

3 Theoretical foundations for calculation according to VDMA 34160
3.1 Life cycle cost model according to VDMA 34160:2006
3.2 Cost blocks at 1st - 3rd level
3.3 Time variables according to VDI 3423
3.4 LCC key figures

4 Considerations prior to the introduction of LCC
4.1 Opportunities and risks
4.2 Fields of application and potential
4.3 Framework model for the implementation of life cycle cost models
4.3.1 Phases in the implementation of life cycle cost models
4.3.2 Roles in the implementation of life cycle cost models

5 Building a model in practice 7 Process steps for LCC forecasting
5.1 Define relevant cost categories
5.2 Define assemblies
5.3 Specify customer use case
5.4 Obtain data
5.4.1 Reliability analyses based on field data
5.4.2 Reliability predictions based on tests or expert estimates
5.5 Reliability predictions based on manuals and standards
5.6 Determine calculation method
5.6.1 Costs in the development phase at model level 3
5.6.2 Costs in the operation phase at model level 3
5.6.3 Costs in the utilization phase for model stage 3
5.7 Checking the plausibility of results
5.8 Processing results
5.8.1 Practical example of a roller conveyor blast machine
5.8.2 Scenario analysis
5.8.3 Service strategy
5.8.4 Operator models

6 Advanced application of LCC forecasts
6.1 Integration of qualitative factors
6.1.1 No consideration, loose or fixed linkage with LCC
6.1.2 Fixed linkage of qualitative factors with the calculation model
6.1.3 Consideration of transaction costs
6.2 Discounting

7 Further information
8 Bibliography

Authors:
Maximilian Bode, Frank Bünting, Klaus Geißdörfer