全生命周期成本分析下的制造业设备采购与管理

Manufacturing Equipment Purchase and Management Based on the Analysis of Life Cycle Costing

全生命周期成本分析法是一种设备采购成本分析工具。通过对制造业设备采购中在采购价格、供应商关系管理等方面存在的问题进行分析,提出应用全生命周期成本分析法理论优化采购管理的思路。构建包括采购成本、营运成本、报废成本在内的成本分析模型,基于全生命周期成本分析模型,开展具体的计算与评价工作,与设备供应商建立战略伙伴关系,建立基于LCC的设备管理信息系统,建立良好的设备采购责任与监督体系。

Life cycle costing is a very good cost analysis tool of equipment procurement.This paper analyzes the problems in the purchase price and supplier relationship management which exist in manufacturing equipment purchase.The paper also proposes the application of Life Cycle Costing to optimize purchasing management,and constructs a cost analysis model which includes the construction of procurement costs,operating costs and scrap costs.Finally,the paper puts forward the management strategies of manufacturing equipment procurement based on Life Cycle Costing.