LIFE-CYCLE COSTING
USING ACTIVITY-BASED COSTING AND MONTE CARLO METHODS TO MANAGE FUTURE COSTS AND RISKS
بهای تمام شده چرخه عمر ( هزینه یابی چرخه عمر )
با استفاده از هزینه یابی بر مبنای فعالیت و روش مونت کارلو برای مدیریت هزینه های آینده و خطرات
نویسنده: Jan Emblemsvåg
فرمت: PDF
تعداد صفحات کتاب: ۳۳۹ صفحه
زبان: انگلیسی
فهرست:
Preface
Acknowledgments
۱ Introduction
What Does It Cost?
The Role of Life-Cycle Costing
Why Activity-Based Life-Cycle Costing?
Notes
۲ Basics of Life-Cycle Costing
What Is a Life Cycle?
What Is a Cost?
Four Ways of LCC
Notes
۳ Uncertainty Analysis and Risk Management
What are Risk and Uncertainty?
Uncertainty, Risk, and Utility
Common Ways of Analyzing Risk and Uncertainty
How Belief Sheds Light on Risk and Uncertainty
Reduce Risk by Introducing Uncertainty: How Monte Carlo Methods Work
Traditional Risk Management
Notes
۴ Activity-Based Costing
Motivating Example
Activity-Based Costing
ABC Example and Case Study
From the Trenches
Notes
۵ Activity-Based Life-Cycle Costing
Step 1: Define the Scope of the Model and the Corresponding Cost Objects
Step 2: Obtain and Clean Bill of Materials for All Cost Objects
Step 3: Identify and Quantify the Resources
Step 4: Create an Activity Hierarchy and Network
Step 5: Identify and Quantify Resource Drivers, Activity Drivers, and Their Intensities
Step 6: Identify the Relationships between Activity Drivers and Design Changes
Step 7: Model the Uncertainty
Step 8: Estimate the Bill of Activities
Step 9: Estimate the Cost of Cost Objects and Their Performance Measures
Step 10: Perform Monte Carlo Simulations and Relevant Analyses
Further Explanation Regarding Some Steps
Notes
۶ Case Study: Life-Cycle Costing and Tire Disposal
What the Decision Is About Traditional LCC Implementation Activity-Based LCC Implementation
Discussion
Closure
Epilogue
Notes
۷ Activity-Based Life-Cycle Costing for Platform Supply Vessels
Operating a Platform Supply Vessel
Problem Statement and System Boundaries vi CONTENTS
Information Sources
Activity-Based LCC Model Implementation and Results
Identifying the Major Operational Risks
Closure
Notes
۸ Activity-Based Life-Cycle Costing at WagonHo!
WagonHo!’s New Strategy and Business Idea
Developing an Activity-Based LCC Model
Results and How to Use Them
Closure
Notes
۹ From Hindsight to Foresight
Activity-Based LCC Revisited
Ideas for the Future
Some Thoughts at the End
Notes
Appendix A Monte Carlo Simulation Example
Problem Definition
Hypotheses to Be Tested
Results and Discussion
Appendix B SFI Group System
Glossary
Acronyms
Index
