可信性管理.第3-3部分:应用指南.生命周期成本分析

[中文适用范围]： IEC 60300 的这一部分对生命周期成本计算的概念进行了一般介绍，并涵盖了所有应用。尽管生命周期中产生的成本由许多因素组成，但本文件特别强调了与产品可靠性相关的成本。这构成了 IEC 60300-1 [1]1 中描述的整体可靠性管理计划的一部分。提供生命周期成本计算指南，供经理、工程师、财务人员和承包商使用；它还旨在帮助那些可能需要指定和委托其他人进行此类活动的人。 [外文原描述]： IEC 60300-3-3:2017 establishes a general introduction to the concept of life cycle costing and covers all applications. Although costs incurred over the life cycle consist of many contributing elements, this document particularly highlights the costs associated with the dependability of an item. This forms part of an overall dependability management programme as described in IEC 60300-1. Guidance is provided on life cycle costing for use by managers, engineers, finance staff, and contractors; it is also intended to assist those who may be required to specify and commission such activities when undertaken by others. This third edition cancels and replaces the second edition published in 2004. This edition constitutes a technical revision. This edition includes the following significant technical changes with respect to the previous edition: - addition of a complete analysis process; - greater reference to international accounting practices; - increased discussion of financial concepts.