摘要
本文重点分析了产品生命周期成本概念的演进过程,提出了产品的企业生命周期成本、用户生命周期成本和社会生命周期成本,并在此基础上分析了这三者之间的关系及其对企业成本管理的启示。
Life-Cycle Cost (LCC) analysis is considered to be of increasing importance to firm as competition intensifies and technological change continues. This paper analyzes the evolution of the concept of product life-cycle cost in terms of firm, user and the whole society. It is suggested that the concept of LCC includes firm LCC, user LCC and society LCC. At last, the relations between firm LCC, user LCC and society LCC are analyzed and managerial implication is put forward.
出处
《商业经济与管理》
CSSCI
北大核心
2005年第7期76-79,共4页
Journal of Business Economics