总拥有成本在管理中的运用

E. Hitt
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引用次数: 8

摘要

政府和行业正在采用总拥有成本(TOC)来管理业务流程。总拥有成本为管理者提供了实际成本和产生这些成本的原因。在从较低层次进行了一些汇总之后,管理层通常可以看到实际成本。这种汇总过程通常会模糊原因或成本驱动因素,使经理无法获得降低成本所需的信息。了解高成本驱动因素是降低成本的第一步。第二步是充分详细地定义备选方案的过程,以便考虑到技术、进度和成本风险,确定投资、操作和支持成本。第三步是计算投资回报、回收期以及与每种选择相关的成本节约/增长。本文介绍了总拥有成本和决策支持工具在政府和行业中的应用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Total ownership cost use in management
Total ownership cost (TOC) is being adopted by government and industry to manage business processes. Total ownership cost provides managers actual costs and the causes of these costs. Actual costs are often visible to management after some rollup from lower levels has taken place. This rollup process often obscures the causes or cost drivers and leaves the manager without the information needed to drive down costs. Knowledge of the high cost drivers is the first step in driving down costs. The second step is the process of defining alternatives in sufficient detail that the investment and operating and support costs can be determined considering technical, schedule, and cost risk. The third step is the computation of the return on investment, payback period, and cost savings/growth associated with each alternative. This paper describes the use of total ownership cost and the decision support tools in government and industry.
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