生命周期成本法
作业成本法
风险分析(工程)
运筹学
文件夹
功能(生物学)
生命周期成本分析
成本分摊
成本会计
项目组合管理
计算机科学
业务
运营管理
经济
项目管理
工程类
财务
系统工程
会计
生物
进化生物学
作者
K. Nishijima,Michael Havbro Faber
标识
DOI:10.1080/15732470701322792
摘要
Abstract Life cycle costing analysis is broadly applied as a tool for decision support for civil engineering structures, whereby the expected total cost over the life cycle of the structure is advocated as the objective function to be minimized. The present paper takes the new perspective of considering the problem from a budgeting allocation problem, where the aim is to optimize the allocation of budgets for the purpose of maintaining the operation of the portfolio of structures. Whereas all the consequences associated with the project must be taken into account in the life cycle costing analysis, it is important to distinguish the financial costs that must be paid, from the user costs that represent the follow-up consequences, i.e. opportunity losses. This is because only the costs to be paid are related to the budget. The present paper proposes an approach to determine the optimal amount of budget and the optimal maintenance decisions, considering these two types of cost. Keywords: Objective functionResource allocationLife cycle optimization
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