Methodology for determining the life cycle. Life cycle cost of high technology products. An example of a product life cycle description form
GOST R 58302-2018
NATIONAL STANDARD OF THE RUSSIAN FEDERATION
Cost management life cycle
NOMENCLATURE OF INDICATORS FOR ESTIMATING THE COST OF THE LIFE CYCLE OF THE PRODUCT
General requirements
Life cycle costs management. Nomenclature of the life cycle costs indices. General requirements
OKS 01.040.01
Introduction date 2019-06-01
Foreword
Foreword
1 DEVELOPED Joint-stock company"Research Center" Applied Logistics "(JSC Research Center" Applied Logistics ")
2 SUBMITTED The Technical Committee on standardization of TC 482 "Support of the life cycle of exported military and dual-use products"
3 APPROVED AND PUT INTO EFFECT by Order of the Federal Agency for Technical Regulation and Metrology No. 1073-st of December 5, 2018
4 INTRODUCED FOR THE FIRST TIME
The rules for the application of this standard are set out in Article 26 of the Federal Law of June 29, 2015 N 162-FZ "On standardization in the Russian Federation". Information about changes to this standard is published in the annual (as of January 1 of the current year) information index "National Standards", and the official text of changes and amendments - v the monthly information index "National Standards". In case of revision (replacement) or cancellation of this standard, the corresponding notice will be published in the next issue of the monthly information index "National Standards". Relevant information, notice and texts are also posted in information system common use - on the official website of the Federal Agency for Technical Regulation and Metrology v the Internet (www. gost. ru)
1 area of use
This International Standard establishes a nomenclature of indicators for estimating the life cycle cost necessary for planning and controlling the costs of acquiring, operating and disposing of a product when solving problems of product life cycle management.
This standard applies to mechanical engineering and instrumentation products, incl. for military and dual-use products (hereinafter referred to as products), including their component parts. The application of the requirements of this International Standard to other types of products is at the discretion of the designer or manufacturer.
2 Normative references
This standard uses normative references to the following standards:
GOST 27.507 Reliability in technology. Spare parts, tools and accessories. Estimation and calculation of reserves
GOST 18322 System Maintenance and repair of equipment. Terms and Definitions
GOST 25866 Operation of equipment. Terms and Definitions
GOST R 27.202 Reliability in technology. Reliability management. Life cycle cost
GOST R 55931 Integrated logistics support for exported military products. Life cycle cost of military products. Basic Provisions
GOST R 56111 Integrated logistics support for exported military products. Nomenclature of performance indicators
GOST R 56136 Life Cycle Management of Military Products. Terms and Definitions
Note - When using this standard, it is advisable to check the operation of reference standards in the public information system - on the official website of the Federal Agency for Technical Regulation and Metrology on the Internet or according to the annual information index "National Standards", which was published as of January 1 of the current year, and by the editions of the monthly information index "National Standards" for the current year. If the referenced standard to which an undated reference is given has been replaced, it is recommended that the current version of that standard be used, subject to any changes made to that version. If the referenced standard to which the dated reference is given is replaced, then it is recommended to use the version of that standard with the above year of approval (acceptance). If, after the approval of this standard, a change is made to the referenced standard to which the dated reference is given, affecting the provision to which the reference is made, then that provision is recommended to be applied without taking into account that change. If the reference standard is canceled without replacement, then the provision in which the reference to it is given is recommended to be applied in the part that does not affect this reference.
3 Terms, definitions and abbreviations
3.1 Terms and definitions
In this standard, the terms are used in accordance with GOST 18322, GOST 25866, GOST R 56136.
3.2 Abbreviations
The following abbreviations are used in this standard:
Lifecycle - life cycle;
STE - technical maintenance system;
TO - maintenance;
MRO - maintenance and repair;
TE - technical operation.
4 General
4.1 Life cycle cost indicators are intended for the formation of requirements for the cost of the product life cycle and STE, monitoring the fulfillment of specified requirements, planning costs for the life cycle, incl. for the acquisition, operation and disposal, as well as analysis of the costs of life cycle in accordance with GOST R 27.202 and GOST R 55931 in order to increase the competitiveness of products and reduce the cost of its life cycle.
4.2 The assessment of life cycle cost indicators is carried out by the customer, developer and supplier of the product.
The assessment of the indicators of the cost of life cycle by the customer is carried out:
When justifying the feasibility of product development;
Justification of the requirements for the product;
Selecting a supplier and brand of purchased products;
STE organization of purchased products;
Planning budgetary costs for the operation of purchased products and their modernization;
Making decisions on replacing, restoring, extending the service life or writing off obsolete products.
The assessment of life cycle cost indicators by the developer and the supplier is carried out by:
When choosing structural, organizational, technical, technological solutions for the creation, production and operation of a product and the construction of STE;
Justification of the feasibility of completing existing products or developing new products;
Preparation of competitive proposals and tenders for potential customers of products.
4.3 The composition of indicators for assessing the cost of life cycle is determined based on the goals and type of product.
By agreement of the interested parties, it is also allowed to use other indicators that do not contradict the indicators established in this standard.
4.4 Lifecycle cost indicators may be used to estimate the cost of lifecycle of component parts of a product, individual copies of a product, a group of copies of a product, or the entire fleet of the same type of products.
4.5 Life cycle cost indicators are assessed at all stages of the product life cycle. At the same time, depending on the nature of the initial data used, the values of the life cycle cost indicators are predictive (probabilistic) estimates or a posteriori values.
5 Nomenclature of indicators for life cycle cost estimation
5.1 To assess the cost of life cycle, the following indicators are used:
Lifecycle cost;
Ownership cost;
Acquisition cost;
Operating cost;
Operating cost for a calendar period of time;
Operating costs per unit of calendar time;
Residual value of the product for the estimated year;
Disposal cost;
Residual value component parts products and materials after disposal;
Development cost.
5.2 In some cases, in which the development of a product is carried out at the expense of the customer, the indicator "cost of product development" is also used to estimate the cost of life cycle.
5.3 The cost of operating a product includes the cost of using the product for its intended purpose and the cost of technical operation.
5.3.1 The costs of using the product for its intended purpose include the following:
Labor costs of personnel operating the product;
Fuel and energy costs;
The cost of paying for services of third parties.
5.3.2 The following indicators are used to assess the cost of fuel energy:
Full cost of TE;
Direct costs of TE;
Indirect costs of fuel cells.
5.3.3 Total costs of fuel and energy include direct and indirect costs of fuel and energy.
5.3.4 Direct FC costs include the following:
Direct costs of maintenance (repair), including:
Labor costs of personnel performing maintenance (repair) work, including travel expenses,
Spare parts and expendable materials,
The cost of repairing remanufactured components;
Direct transportation costs;
Direct storage costs.
5.3.5 Indirect fuel costs include the following:
Initial costs;
Costs of support for STE.
5.3.6 Initial costs include the following:
Costs for the creation of the STE infrastructure;
The cost of purchasing MRO funds;
Training costs for technical personnel;
The costs of purchasing a set of spare parts and consumables that provide the required value of the stock availability factor (according to GOST 27.507).
5.4 Disposal costs include the following:
Disposal preparation costs
Direct disposal costs, including:
Product disposal costs,
Waste disposal costs.
5.5 For evaluation economic efficiency products use the following relative indicators:
Specific full (direct) operating costs, including:
Unit costs for the intended use of the product,
Specific (total) direct costs of fuel and energy;
Specific direct costs for maintenance (repair), including:
Unit costs for the remuneration of personnel performing maintenance (repair) work,
Unit costs for the purchase of consumables and non-refurbished spare parts,
Unit costs for the repair of remanufactured components;
Full (direct) costs of fuel and energy in relation to the cost of purchasing the product;
The costs of creating the STE infrastructure in relation to the cost of purchasing the product.
5.6 Symbols and definitions of the considered indicators of the cost of life cycle are used in accordance with Appendix A.
Appendix A (mandatory). Life cycle cost conventions and definitions
Appendix A
(required)
A.1 Symbols and definitions of life cycle cost indicators are given in Table A.1.
Table A.1
|
Indicator name |
Symbol |
Definition |
|
1 Aggregate indicators for assessing the cost of life cycle |
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|
1.1 Lifecycle cost |
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|
1.2 Cost of Ownership |
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1.3 Purchase cost |
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9.1 General instructions
The life cycle of a product is the most important indicator that characterizes the competitiveness and maintainability of a product. All ILP processes and procedures are aimed at minimizing this cost.
The lifecycle of a product includes the full cost of owning the product. When considering the issue of purchasing a new product or improving the ILS of a product in operation, the calculation of the life cycle helps to make a decision that will bring the greatest economic benefit.
Any change or improvement to a product or an existing ILP process should also be assessed from an LCA perspective to determine the economic viability and justify the need for the change or improvement. Comparison of the LLC under existing and changed conditions allows one to assess the payback period due to the overall cost reduction and reject those changes that do not provide significant advantages for the LLC.
The result of the calculation depends on the assumptions made or the criterion used for assessing the life cycle.
The lifecycle of a product is actually a calculation of the costs of acquiring, operating and disposing of a product. In the context of this document, only maintenance costs are considered.
9.2 Methodology for calculating the cost of technical operation
The calculation of the costs of technical operation (ED 1890) is carried out according to the following items of expense:
1. Personnel costs.
2. Consumable costs.
3. Spare parts costs.
4. Maintenance costs, including:
4.1. The cost of maintenance tools for special applications.
4.2. Expenses for general purpose maintenance tools.
5. Infrastructure costs.
It is convenient to calculate the cost of technical operation (TE) for individual aircraft systems with the subsequent summation of the results for all systems. When calculating, indicators are calculated to assess:
· the costs of the technical operation of the system of one aircraft for one year;
· the costs of the technical operation of the system of one aircraft for the billing period;
· expenses for the technical operation of the system for the billing period for the aircraft fleet;
· unit costs for the technical operation of the system per unit of operating time of the system.
It is assumed that the TE of the system takes into account the planned maintenance work, replacement of units (planned, for the development of a resource), elimination of failures and damages, which are described in the ED. The initial data for the calculation are information about all types of resources required to complete the work.
The calculation made the following assumptions:
· Prices for material resources (ED 1900) and rates wages personnel (ED 4170) for the billing period are assumed to be unchanged.
· If a step of one of the maintenance work ("task 1") is a link to another work ("task 2"), when calculating the resources required to complete "task 1", resources are taken into account for performing the main operations of "task 2" ( rice. thirty).
R&D Center CALS "Applied Logistics" 2010
Rice. 30. Interaction of maintenance tasks
Calculation of personnel costs
V Within the framework of this article, the following indicators are calculated:
· Personnel costs required to maintain the system of one aircraft per year,
S n year.
· The total cost of personnel required to maintain the system of one aircraft for the billing period, S n1.
R&D Center CALS "Applied Logistics" 2010
· The total cost of personnel required to maintain the system for the aircraft fleet for the billing period, S nn.
· Unit costs for personnel required to maintain the system, per unit
net operating time of the system, S n beats.
For subsequent calculations, you need to calculate the labor costs T i year (h-hour) for each specialty required for the maintenance of the system of one aircraft per year:
T year = |
е (T ik × G k |
||
k = 1 |
|||
K - the number of maintenance work (maintenance tasks) of the system; G k - the number of executions of the k-th task per year (pcs) (ED 1060);
T ik is the employment of the i-th specialty in the k-th task (h-min), which is calculated as the sum of the employment of the performers of the i-th specialty (ED 1210) required to complete the k-th task, according to the following formula:
= е R k |
|||||
r = 1 |
|||||
(t ik) r is the employment of the r-th performer of the i-th specialty when performing the k-th service task;
R i k - the number of performers of the i-th specialty required to complete the k-th task
(r = 1 ... R i k);
i is the number of the specialty (i = 1 ... I), for which labor costs are calculated.
When calculating the labor costs of each specialty, you must also take into account the performers required to perform related tasks, which are referenced by the steps of the maintenance task. All such links should be considered to the full depth of nesting.
The personnel costs required to service the system of one aircraft per year are determined by the formula:
year × s |
||||
S year = å T |
||||
i = 1 |
||||
T year |
- labor costs of the i-th specialty, |
necessary for servicing the aircraft system in |
||
year, calculated by the formula (11));
I is the number of specialties of personnel required to perform the tasks of servicing the aircraft system;
s i - the cost of a standard hour of a specialist in the i-th specialty (rubles / hour-hour) (3410).
Total costs for personnel required to service the system of one aircraft for the billing period:
R&D Center CALS "Applied Logistics" 2010
N is the number of aircraft in the fleet.
Unit costs for personnel required to maintain the system, per unit of it
operating time:
S n beats = |
|||
t year |
|||
t year - average operating time of the system per year (e.i. operating time) (ED 0790).
When calculating the costs of personnel required for the technical operation of the aircraft, it is necessary to add up the costs of personnel required for the maintenance of all aircraft systems, and add to them the costs of maintenance, which are "tied" in the ED not to the systems, but to the aircraft as a whole.
Calculating the cost of consumables
V Within this expense item, the following indicators are calculated:
· The total costs of consumables required to maintain the system of one aircraft for one year, S m year.
· The total costs of consumables required for the TE system of one aircraft for the billing period, S m1.
· The total costs of consumables required to maintain the system for the billing period, for the aircraft fleet, S m n.
· Specific costs for consumables required to maintain the system, per unit of operating time of the system, S m beats
To calculate the above indicators, you need to calculate the amount of the j -th type of consumable required to perform all work per year on one system of one aircraft, which is determined by the formula:
R year = å R k |
|||
k = 1
R&D Center CALS "Applied Logistics" 2010
R m k j - the amount of the j -th consumable required for one execution of the k -th
tasks. When counting consumables, you should also consider the consumables from the subtasks referenced by the maintenance tasks;
G k - the average number of executions of the k-th task per year; j - type of consumable (j = 1 ... J).
The total costs of consumables required to service the system of one aircraft for one year are calculated by the formula:
S m year |
||
= е R m year j |
× s j, |
|
j = 1 |
R m year j - the amount of the j -th type of consumable required to complete all tasks per year on the system of one aircraft, determined by the formula (17);
s j - the price of one unit of the j -th type of consumable (ED 1900); J - the number of types of consumables.
The total costs of consumables required for the TE system of one aircraft for the billing period:
Specific costs for consumables required to maintain the system, per unit of operating time of the system:
S m beats = |
||
t year |
||
When calculating the costs of consumables, you need to add up the costs of consumables for all aircraft systems and add to them the costs of consumables required for the technical operation of the aircraft as a whole.
The cost of ground handling equipment (AtoN) and the tool consists of the cost of a special purpose aids to navigation (SP) and a special tool (SPI) and the costs of general purpose aids to navigation (OP) and a standard tool (STI). The algorithms for calculating these costs are quite different. SNO SP and SPI are equipment specially designed for the analyzed aircraft type and supplied with it. AtoN OP and STI is not supplied with the aircraft, but can be purchased from different suppliers and used for different types of aircraft available to the operator. Thus, the costs of aids to navigation, JVs and SPIs are fully included in the operating costs of the supplied aircraft fleet, and
R&D Center CALS "Applied Logistics" 2010
spending on SNO OP and STI - only partially (in proportion to the time of using the equipment).
The costs of aids to navigation, SP and SPI are made up of the following indicators:
· The cost of special equipment for servicing the system of one aircraft during the year
yes, S sp year.
· The costs of special equipment for maintaining the system, attributable to one year for the aircraft fleet, S sp1.
· Total costs for special equipment f -th type required for servicing
of the Ssp f system (for the entire estimated period and the aircraft fleet).
· Specific costs for special equipment required to maintain the system, per unit operating time of the system, S sp beats
Total costs for special equipment of type f used to maintain the system:
Ssp f = C f × K rec. f, |
K rivers. f is the total recommended number of units of special equipment of the f type, required
required for servicing the system in the aircraft fleet; С f is the price of the f -th product.
Since special equipment of type f can be used when servicing several systems, the value of K rivers. f may not be an integer or even be less than one.
The total cost of special equipment for servicing the system for the aircraft fleet is calculated by the formula:
F is the number of types of special equipment used;
K obsl> 1 - coefficient reflecting the cost of maintaining special equipment.
The costs of special equipment for maintaining the system, attributable to one year for the aircraft fleet:
R&D Center CALS "Applied Logistics" 2010
S sp1 |
S sp0 |
||
L sp - average service life of a set of special equipment, years.
Expenses for special equipment for the system of one aircraft during the year:
S sp year = |
S sp1 |
||||
Costs for the billing period for the aircraft fleet: |
|||||
S sp = S sp1 × L, |
|||||
where, as above, L is the duration of the calculation period, years. |
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Specific costs for special equipment per unit of operating time of the system: |
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S sp beats = |
S sp year |
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t year |
|||||
Costs for SNO OP and STI are made up of the following indicators:
· Equipment costs f -th type, attributable to one aircraft during one year, S stf.
· The total cost of equipment attributable to one aircraft during one year, S st year.
· The total cost of equipment for servicing the system for the entire billing period and aircraft fleet, Sst.
· Unit costs for equipment per unit of operating time of the system, S st beats
Costs are defined as depreciation charges proportional to the time each type of equipment is used.
The time of use of type f equipment when performing maintenance tasks for one system of one aircraft in one year is calculated by the formula:
T year = |
× n |
||||||
obf |
k = 1 |
||||||
T fk - total execution time of the k-th task, |
which equipment is used |
||||||
type (f = 1 ... F), hour;
n fk - the number of units of equipment of the f -th type for the k -th task;
G k - the average number of executions of the k-th task per year;
R&D Center CALS "Applied Logistics" 2010
K f - the number of tasks in which equipment of the f -th type is used; f is the serial number of the type of AtoN OP or STI used in the task.
The cost of equipment type f, attributable to one aircraft during one year, is calculated as depreciation deductions using the formula:
S stf = T about year f × a f, |
T about year f - total time of use of equipment of type f per year, hour - is calculated
according to the formula (28);
a f - the value of depreciation charges for equipment of type f, shaft. units / hour (also takes into account the cost of equipment maintenance) (ED 5720).
Total equipment costs per aircraft over one year:
Total costs of equipment for servicing the system for the entire billing period and aircraft fleet:
S st beats = S st t year
Spare parts costs
Parts costs are the sum of the costs of purchasing and storing the initial stock of parts and the cost of maintaining a current stock of parts.
Total costs for spare parts for the aircraft system:
S z = å S zm,
m = 1
M is the number of types of spare parts;
R&D Center CALS "Applied Logistics" 2010
S zm - total costs for spare parts of the m -th type for the billing period for the entire fleet of aircraft, which are calculated by the formula:
= (S start) |
+ (S tech) + (S start) + (S tech) |
+ (S tech), |
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pr m |
pr m |
xp m |
xp m |
dst m |
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beginning) |
- the cost of purchasing an initial stock of type m spare parts throughout the fleet |
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pr m |
|||||||||
operated aircraft (formula (36)); |
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tech) |
- the cost of acquiring the current stock of type m items for the aircraft fleet (for- |
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pr m |
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beginning) |
- the costs of storing the initial stock of spare parts of the m -th type (formula (37)); |
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xp m |
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tech) |
- the costs of storing the current stock of spare parts of the m -th type during the period |
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xp m |
|||||||||
dwelling MTO (formula (42)); |
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(S dst tech) |
- costs for |
delivery of the current |
for a product of type m by |
vehicle fleet |
|||||
(formula (41)).
The cost of purchasing and storing the initial stock of spare parts
The cost of purchasing an initial stock of the m -th type of spare parts for the entire fleet of operated aircraft:
(S pr start) |
C m × (A max) |
||
C m - unit price of the m -th product, rubles;
(A max) m - the recommended volume of the initial stock of m products, pcs.
The costs of storing the initial stock of spare parts of the m -th type (it is assumed that the stock is consumed evenly throughout the entire period of the initial MTO):
(S xp start) m = T start × y × V m × (A max) m,
2 × 12
T start - the period of the initial MTO, months;
y is the cost of 1m3 of premises for stock storage, rubles (ED 0740); V m is the volume occupied by the m -th product in the warehouse, m3.
Costs of maintaining the current stock of spare parts
The number of months of the current MTO (excluding the period of the initial MTO):
T tech = 12L - T start,
where, as above, L is the duration of the calculation period, years.
Expenses for the purchase of the current stock of the m -th product for the entire billing period and for the entire aircraft fleet:
R&D Center CALS "Applied Logistics" 2010
(S tech) |
× (A) |
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pr m |
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Q m - the number of orders of the m -th product during the current MTO, calculated by the formula:
Q m = |
T tech |
||
(T zak) m - time between orders of the m -th product (ED 0430).
Costs for the delivery of the current stock for the m -th product for the entire billing period and aircraft fleet:
) m = (C dst) m |
× Q m, |
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(S dst |
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(C dst) m is the cost of delivery (ED 0450) of a batch of m products to the warehouse. |
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Storage costs of the current |
stock of spare parts m during the period of the current MTO |
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(it is assumed that the stock is consumed evenly): |
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(S tech |
) = (T zak) m × y × V |
× (A |
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) × Q |
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2 × 12 |
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Total cost of spare parts
Total costs for the purchase of spare parts for the entire billing period and fleet:
S z pr = å M [(S prin) |
+ (S pr tech) |
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The cost of purchasing spare parts per year for 1 aircraft: |
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(S z pr) year |
S z pr |
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N × L |
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Total costs for spare parts storage: |
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S z xp = å M [(S xp start) m + (S xp tech) |
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m = 1 |
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One of the most important consumer properties of complex science-intensive products is the cost of the product's life cycle, which is determined by the costs of maintaining a given life cycle.
They consist of the costs of developing a model and its mass (serial) production, as well as the costs of installing and putting technical systems into operation, operating and maintaining it in a working condition, i.e., for all key stages and processes of the life cycle. It should be noted that when calculating the costs of creating and using a new model of equipment, it is necessary to take into account the costs of mastering new technology from consumers of products, including the costs of advanced training and retraining of workers employed in technological operations with new equipment; losses associated with the failure to achieve the planned amount of profit during the period of mastering new equipment, etc.
For complex science-intensive products that require maintenance and have a long service life (10-20 years), the costs arising during operation, as a rule, are several times higher than the purchase costs. Traditionally, it was believed that improving the usability of equipment in operation must inevitably increase the cost of the object (cost - acquisition), therefore, the requirements for functionality were of top priority, which led to a hidden increase in the cost of owning the object (for example, the colossal cost of spare parts in warehouses).
On the one hand, additional costs at the design, construction and production stage of the product will ensure good performance, increase the reliability of the facility, but increase the selling price, i.e., the cost of purchasing the consumer. But on the other hand, by providing good performance in the product design in advance, you can significantly save on operating costs, i.e., reduce the cost of ownership. Then the total cost of the object at all stages of the life cycle decreases, since the savings during the operation stage exceed the growth in acquisition costs.
Therefore, the very close attention has been paid to the operation stage lately. It is isolated from the after-sales stage of the life cycle and is a set of processes carried out by manufacturers of models of equipment and spare parts (SP) for it, suppliers, subsuppliers and consumers of products, consists of a system of maintenance and repair and logistics.
The calculation of the cost of life cycle allows you to determine the costs:
For preliminary and conceptual design;
System development and design;
Manufacturing (product cost);
Maintenance and disposal.
In such calculations, parameters are often used that were obtained in the analysis of the reliability of a technical system and components of units and assemblies: failure rate, cost of spare parts, repair time, cost of components, etc. Naturally, for the manufacture of high technology products High Quality with high reliability indicators, high costs are required, which the consumer is not ready to reimburse. Therefore, it is necessary to ensure an optimal balance between the quality and reliability of technology, on the one hand, and the cost of its acquisition and ownership, on the other. Manufacturers achieve this by shortening the time and material costs for the creation of the product, the costs of the operational stage and efficient organization MRO systems.
Lifecycle cost includes full cost of ownership. When choosing new equipment, the calculation of the cost of life cycle helps to make a decision that will bring the greatest economic benefit.
Any change or improvement to an existing process or equipment should also be assessed in terms of the cost of the life cycle to determine the economic feasibility and justify the need for this change. Comparing life cycle costs under existing and changed conditions allows you to estimate the payback period due to the overall cost reduction and reject those changes that do not provide significant benefits. The result of the analysis depends on the assumptions made or the criterion used for assessing the cost of the life cycle. This criterion can be the rate of return, equipment durability, inflation rate, operational efficiency, maintenance cost, etc.
To solve the problem of optimizing the costs of the life cycle of a product, the Life-Cycle Costing (LCC) method was developed and first applied in the framework of government projects in the defense industry - the concept of accounting for the costs of the life cycle. The cost of a complete life cycle of a product - from design to discontinuance - was the most important indicator for government agencies, since the project was financed on the basis of full cost contract or program, and not from the cost of a particular product. New manufacturing technologies have triggered the shift of LCC techniques to the private sector. The main reasons for this transition were a sharp reduction in the life cycle of products, an increase in the cost of preparation and launching into production, an almost complete definition of financial indicators(costs and revenues) at the design stage.
As noted above, technological progress has significantly reduced the life cycle of science-intensive products. For example, in computer technology, the production time of a product has become comparable to the development time. The high technological complexity of the product leads to the fact that up to 90% production costs is determined precisely at the R&D stage. Thus, the most important principle of the LCC concept can be defined as forecasting and managing the costs of manufacturing a product at the design stage.
Taking into account the foregoing, it is possible to give a generalized scheme for the development of the life cycle of science-intensive products and distribution Money to support him at all stages (Figure 2.3).
Figure 2.3 - Scheme of development of life cycle products and distribution of funds
When calculating the cost of the life cycle of complex technical durable systems for several years in advance, one can observe the expenditure of funds and, as a result, the change in the total cost of owning property. This calculation should be carried out on a comparable monetary scale, that is, use a discount factor that allows you to bring future costs to the current point in time using specific monetary units (dollar, euro). The obtained values of the cost of life cycle for alternative strategies for using equipment are compared with each other, and the most profitable strategy is selected.
One of the important advantages of some (not most) life cycle cost models is the possibility of their application at the early stages of design, including in parallel design and development of systems for integrated logistics support of a product. Accounting for the cost of life cycle in the early stages of design guarantees its minimization while simultaneously developing the design of the final product, production processes, testing / evaluation and support.
CJSC NO "Tver Institute of Carriage Building"
CJSC NO TIV
Methodology
calculation of the life cycle cost for individual units, equipment and components supplied at JSC TVZ
Introduction
When developing any innovative project, the most important parameters of the expected economic efficiency are the values of forthcoming expenses and income. For the economic evaluation of projects, an indicator is used that combines and provides an assessment of all processes that occur during the implementation of the project. To assess the effectiveness of innovative projects, the concept of the cost of the life cycle (Product Life Cycle Cost - LCC) is widely used. In 1997, the European Association of the Railway Industry (UNIFE) developed guidelines for calculation methods (LCC) / 1 /.
Currently, customers of railway equipment put forward a requirement according to which, within the framework of a feasibility study for its production, when developing technical documentation and justifying a price, it is necessary to provide a calculation of the life cycle cost (hereinafter LCC).
LCA can be assessed at any and all stages of the life cycle. As a rule, LC analysis is carried out at the acquisition stage (conclusion of contract documentation).
This calculation methodology, which ensures the unity of the principles and methods for determining the life cycle cost of specific units and equipment used in the production of passenger cars at JSC TVZ, is intended for use by suppliers of components.
Life Cycle Cost Determination Methodology
Abbreviations and concepts
The life cycle is a set of processes for creating, operating, repairing and disposing of a unit of a product.
LCC - life cycle cost.
LCC of a technical device or product (consumption price) is the total costs of the consumer for the purchase and use of the product during the service life;
LCA assessment is economic analysis the cost of the product life cycle throughout the entire service life or part of it;
LCA analysis is the determination of the relative values of the components (elements) of the LCA, their interrelation and the degree of impact on the total LCA;
An LLC element is any of the components of financial costs, the aggregate of which represents a complete LLC of a product;
The duration of the life cycle of a product as a product is the period from the launch of the product to the market (the moment it is sold to the customer) to its exclusion from operation (liquidation). The life cycle of a product used in the manufacture of railway equipment is generally considered to be its service life.
Service life is the full calendar duration of a unit's life before it is excluded from fixed assets.
The following types of service life are distinguished:
the assigned service life is the service life adopted in accordance with the technical specifications for the supply of the product, upon reaching which its operation should be terminated, regardless of the state;
Estimated service life is the time taken to predict the life cycle.
Railway transport infrastructure is a technological complex that includes railway tracks and other structures, railway stations, power supply devices, communication networks, alarm systems, centralization and blocking and others that ensure the functioning of this complex of buildings, structures, structures, devices and equipment.
The main provisions of the methodology for determining the cost of the life cycle of units and components used in the production of passenger cars at JSC TVZ
The life cycle cost of rolling stock, as well as individual units and components used in its production, includes the costs of a one-time (investment) and current nature (operating costs) for the service life. In addition, the costs associated with the liquidation (disposal) of the facility from operation are taken into account.
The life cycle cost of rolling stock, as well as individual units and components, is determined by the formula:
where C NS- purchase price of the product (original cost of the manufacturer excluding VAT), thousand rubles;
The sum of all costs for the life of the product;
AND t- annual operating costs of a non-capital nature, thousand rubles;
TO t- accompanying one-time costs (capital investments) associated with the introduction of the product into operation, thousand rubles;
L t - liquidation value of the object, thousand rubles;
t- current year of operation;
T- the final year of operation (service life of the object);
Discount coefficient.
The life cycle of a product is determined by summing up the outflow of funds (expenses) at each step of the calculation. As part of the LCA, all one-time (capital) and current (operating) costs, depending on the type of product, are taken into account. If during the operation of the product, necessary costs for the adaptation of the railway infrastructure to the parameters of new technology, then the amount of these costs per unit of product is taken into account as a component of additional one-time costs. The LCC should include the paid obligations of the supplier to provide the customer with technical documentation for the product, specialized tools and equipment, spare parts for repair production at the customer, as well as, if necessary, the cost of training repair personnel.
Operating costs - the current costs of operating a product necessarily include the costs of:
for energy resources and consumables (electricity, fuel, lubricants, water, etc.);
for the maintenance of operating personnel (wages);
for maintenance, current, major and unscheduled repairs, etc.
Operating costs are calculated using the formula:
AND t = Z e-mail + Z rem. + Z nep. rem.
Z e-mail - the cost of electricity consumed by the equipment;
З TO and R - costs of maintenance and planned types of equipment repair;
Z nep. rem. - costs of unscheduled repairs.
Z e-mail = C kW / h el. x M x K isp
where: C kW / h.el - the cost of kW / h of electricity;
M is the consumed electrical power of the equipment, kW / h;
K isp - the coefficient of technical utilization of equipment in accordance with the calculation of reliability at the design or operation stage agreed with the reliability department of JSC "TVZ".
where: i - types of maintenance and scheduled repairs;
n MRO i - the number of technical services and scheduled repairs of a certain type during the service life of the equipment;
t MRO i - the standard of the staff work time during maintenance and repairs of a certain type;
n lane - the number of personnel involved for maintenance and scheduled repairs of a certain type, people;
From the norms. hour - the cost of a standard hour (including basic, additional salary), rubles / hour.
C m - the cost of materials spent on maintenance and scheduled repairs of a certain type.
where: i - types of unscheduled repairs;
n unplanned.rem i - the number of unscheduled repairs of a certain type during the service life of the equipment;
t unscheduled.rem i - the norm of the staff work time when carrying out unscheduled repairs of a certain type;
n unscheduled repair i is the number of personnel involved for unscheduled repairs of a certain type, people.
From normal hour - the cost of a standard hour (including basic, additional salary), rubles / hour.
With m.neplan.rem i - the cost of materials spent on unscheduled repairs of a certain type
With the aim of a uniform approach to calculating operating costs, it is necessary to establish uniform indicators for all suppliers:
cost of kW / h. electricity,
the cost of a standard hour.
Maintenance, the types and terms of repairs depend on the specific product.
The formation of a list of types of maintenance and scheduled repairs for the entire service life of the product is carried out in accordance with the equipment operation manual, in the absence, in accordance with the order of the Ministry of Transport of the Russian Federation No. 15 dated 01/13/2011. “On amendments to the order of the RF Ministry of Railways dated 04.04.1997. No. 9TS. "
It is allowed to determine the standard of working hours of personnel during maintenance and scheduled repairs of a certain type by means of commission timing of these works. The standard of time is rounded up to a whole standard hour.
The costs of unscheduled repairs are determined in accordance with the calculation of reliability at the design or operation stage agreed with the reliability department of JSC TVZ.
The one-time costs include the accompanying capital investments (investments) that must be made when the product is put into operation.
Capital investments include:
personnel training costs, if these costs are not included in the contract price of the product;
expenses for the equipment of the depot and factory repair base, the acquisition of additional test and repair complexes, equipment, tools, expansion of areas, etc .;
other expenses.
LC calculation can be carried out both with and without taking into account the time factor (discounting).
Discounting is carried out by introducing the discount coefficient α t into the calculations.
The discount factor for a constant discount rate is determined from the expression:
where: t- step of the settlement period ( t= 0, 1, 2, ... T);
T- calculation horizon (life cycle duration);
E- discount rate (discount rate).
The method uses a social (public) discount rate of 0.1. This norm is established centrally by state bodies in accordance with forecasts of economic and social development country.
Conclusion
This algorithm should be used for calculating the life cycle of products supplied to JSC TVZ.
The specialist performing the calculation of the life cycle for units and components supplied to JSC TVZ, to ensure its correctness, must use reliable information on the costs associated with the operation of the product, possible one-time costs, cost different types repairs in accordance with the technical documentation and the cost of disposal. In the absence of data on specific values of costs, it is possible to use statistical data and logically justified averages.
Bibliography
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Methodology for determining the life cycle cost and limit price of rolling stock and complex technical systems of railway transport. Order No. 2459r. - M: JSC "Russian Railways", 2008-60 p.
Regulations for determining the life cycle cost and limit price of rolling stock and complex technical systems of railway transport. Order No. 509r. - M: JSC "Russian Railways", 2008 - 24 p.
Ivanova N.G. The main provisions of the model for calculating the life cycle cost of rolling stock and complex technical systems of railway transport Collection of abstracts at the scientific and technical seminar "Application of methods for calculating the life cycle cost to assess the competitiveness of new rolling stock and complex technical systems - М: 2008-С.30-57.
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