资产全寿命周期成本管理研究与实践

Research on the Life Cycle Cost Management and Practice

实施资产全寿命周期成本管理(Lifecycle Cost,简称LCC),是通过实现资产寿命周期内安全、效能和成本的综合平衡、最优,动态支撑资产管理业务的开展和决策的制定。在具体落实上,成本管理通过寻找初始投入与后续投入二者之间的最佳结合点,改变割裂二者关系、片面追求一次投资最低的做法,有效地实现资产全寿命周期各个阶段业务的衔接。通过开展全寿命周期成本管理,能够真正达到资产质量的优良和运行维护费用的优化,提高公司资产的运营效率。

The life cycle cost management is a work to make decision to support dynamic asset management through obtaining the optimal balance among safety,efficiency and cost during asset life cycle. In practice,the life cycle cost management is to seek the optimal bonding point between the initial investment and the following investment in order to change the method that separate the former from the latter and that sheer the initial investment at the expense of the following investment,realizing effective link of the businesses in the asset life cycle and really improving the asset quality and reducing the operation and maintenance cost,then improving the operation efficiency of asset by means of life cycle cost management.