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are tracked, this takes place largely in an isolated manner in selected life cycle stages(research and development, design, testing, manufacturing, operation by user, service…)without a comprehensive approach.There are a number of causes for the generally low level of acceptance of the lifecycle costing method in business practices. The most important ones include (S. A. Assaf,2002) and (A. Boussabaine, 2004) and (Fabrycky and Blanchart, 1991):• Lack of motivation for applying the life cycle cost methodology in practice. The reasonmay be insufficient trust in the results and success of the methodology. There isoften unwillingness to change behaviour patterns and to commit the relevant time andeffort.• Management problems. It is the company management’s task to tackle the low levelof acceptance of the life cycle costing methodology. However, the management itselfmust have sufficient trust in its benefits. This entails overcoming the current situationwhere products are predominantly judged according to procurement costs and wherethe relationship between procurement and future costs is being ignored. The currentsituation is also characterised by preference for short-term effects and a lack of therelevant knowledge of life cycle costing methods and ways of their utilisation.• Implementation of the life cycle costing methodology runs up against, above all, lackof reliable information, scarcity of generally applicable methods and difficulties intheir application, and shortage of skilled staff and appropriate software. There is alsoa lack of standard methods for data collection, storage and analysis. Moreover, formany parts, components and systems there is missing data about lifespan performance(data on maintenance, lifespan, part and component replacement patterns, performanceand time aspects of operations, etc.).On the basis of factors and methods analysis for calculating life-cycle costs of productscan be recommended a procedure what would help to increase the acceptance of thisissue in enterprise practice. We have recommended determining the LCC in enterprisesbased on known data, which are:• the length of product life cycle – the period when the product will be produced anddistributed – it primarily depends on the success of the product on the market, it can bepredicted,• the assessment of the sale volume of the product throughout the life cycle – it representsmore important step because it influences income from sale, total variable costs,total and average fixed costs and the criteria derived of them,• the expected development of price – it is necessary to take into account a number offactors which are influenceable and also non – influenceable by enterprise,• the assessment of the total costs associated with the product – these costs load mainlyresearch and development costs, establishment of production costs, production costsand sales costs.In the initial phase of the life cycle costing the cost assessment interlocks on the systemof plans and budgets, mainly on tactical and strategic cost budgets for operating costsand the expected standards of consumption in field of unit costs.42 ACTA FACULTATIS TECHNICAE, XVI, 2011 (1): 35–43
REFERENCESASSAF, S. A., 2002. Assessment of the Problems of Application of Life Cycle Costing in ConstructionProjects, Cost Engineering, Vol. 44/No. 2, February 2002.BOUSSABAINE, A., 2004. Whole Life-cycle Costing, Oxford: Blackwell Publishing, 2004. 246p. ISBN-101-4051-0786-0.FABRYCKY, W., BLANCHARD, B., BENJAMIN, B.,1991. Life Cycle Cost and Economic Analysis,New Jersey: Prentice Hall, 1991, 384 p. ISBN 0-13-538323-4.FICKO, M., DRSTVENŠEK, I., BRESOČNIK, M., BALIČ, J., VAUPOTIC, B., 2005. Predictionof total manufacturing cost for stamping on the basic of CAD-model of the finished produkt.Journal of materials processing technology, 2005. pp. 1327 – 1335, 2005.KAUFMAN, R. J., 1970. Life cycle costing: a decision-making tool for capital equipment acquisition,Cost and management, 1970. March/April, pp. 21 – 28.PRASAD, B. A., 1999. Model for Optimizing Performance based on Reliability, Life Cycle Cost andother Measurements, Production Planning & Kontrol, 1999.Vol. 10, NO. 3, pp. 286 – 300.WESTKAEMPFER, E., NIEMANN, J., DAUENSTEINER, A., 2001. Economic and EcologicalAspects in Product Life Cycle Evaluation. Keynote paper, CIRP General Assembly, Sydney,Proc Instn Mech Engrs, 2001. Vol. 215 Part B.WESTKAEMPFER, E., 2002. Life Cycle Management and Aassessment: approaches and visionstowards sustainable manufacturing, Keynote paper, CIRP General Assembly, Sydney, ProcInstn Mech Engrs, 2002. Vol. 215 Part B.WOODWARD, D. G., 1997. “Life Cycle Costing – Theory, Information Acquisition and Application”,International Journal of Project Management, 1997. Vol. 15, No 6, pp. 335 – 344.WROBEL, J., LAUDANSKI, M., 2008. Cost assessment in design of low volume manufacturemachines”, Automation in Construction, 2008. 17, pp. 265 –270.WYNHOLDS, H. W., SKRAFT, J. P., 1977. Weapon System Parametric LCC Analysis”, Proceedingsof the Annual Reliability and Maintainability Symposium, 1977. pp. 303 – 309.Contact addresses:prof. Ing. František Freiberg, CSc.,Technical university in Zvolen, Faculty of Environmental and Manufacturing Technology,Department of Manufacturing Technology and Materials,Studentska 26, 960 53 Zvolen, tel. +421 45 5206 692MSc. Erika Sujová, PhD.,Technical university in Zvolen, Faculty of Environmental and Manufacturing Technology,Department of Manufacturing Technology and Materials, Studentska 26, 960 53 Zvolen,email: esujova@vsld.tuzvo.sk, tel. +421 45 5206 877ACTA FACULTATIS TECHNICAE, XVI, 2011 (1): 35–4343
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