ASTM E2453-2005 Standard Practice for Determining the Life-Cycle Cost of Ownership of Personal Property《测定个人财产所有权生命周期成本的标准实施规程》.pdf

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1、Designation: E 2453 05Standard Practice forDetermining the Life-Cycle Cost of Ownership of PersonalProperty1This standard is issued under the fixed designation E 2453; the number immediately following the designation indicates the year oforiginal adoption or, in the case of revision, the year of las

2、t revision. A number in parentheses indicates the year of last reapproval. Asuperscript epsilon (e) indicates an editorial change since the last revision or reapproval.INTRODUCTIONHistorically, the financial and property management communities have considered the “cost” of anitem or group of items t

3、o be the acquisition value of the item(s), that is, the value/cost of an item isgenerally based upon the amount of money paid for the item, irrespective of the many and varied costsassociated with the full life cycle. As detailed in Practice E 2219, given unique circumstances, theremay be more appro

4、priate models for valuing property. However, for the purpose of this practice onlife-cycle costing (LCC), one should consider that in addition to the initial procurement costs, thereare myriad costs required to support, maintain, operate, and dispose of the item(s). This practice onLCC provides an a

5、ccepted methodology for calculating and summing those costs and provides a truetotal cost of ownership.1. Scope1.1 This practice covers the establishment of a processconsensus model for determining the life-cycle cost (LCC) ofpersonal property assets owned or used by an entity.1.1.1 For businesses,

6、these personal property assets arerequired to achieve financial returns from producing andselling goods or services, or both.1.1.2 For institutions and agencies, these personal propertyassets are required to accomplish their primary mission.1.2 Real and personal property assets may include capital(f

7、ixed) assets and movable, durable assets including: customer-supplied assets, rental/leased assets, contract/project direct-purchased assets, or expense items.1.3 Asset service lives can be divided into four distinctstages, each with several separate yet interrelated substages:budgetary/planning, ac

8、quisition, utilization, and disposition.These primary stages are not intended to be all encompassing,but are offered as the basis for establishing LCC.1.4 This standard does not purport to address all of thesafety concerns, if any, associated with its use. It is theresponsibility of the user of this

9、 standard to establish appro-priate safety and health practices and to determine theapplicability of regulatory limitations prior to use.2. Referenced Documents2.1 ASTM Standards:2E 2135 Terminology for Property and Asset ManagementE 2219 Practice for Valuation and Management of Move-able, Durable P

10、roperty3. Terminology3.1 Definitions:3.1.1 calibration, nact of standardizing or determiningthe deviation from a standard so as to ascertain the propercorrection factors.3.1.2 life-cycle cost (LCC), nsum of all known materialcosts associated with an item or group of items and these costsinclude not

11、only the acquisition value, but also all activitiesrelated to an item from acquisition through utilization anddisposition. Sometimes referred to as TCO (see 3.1.6).3.1.3 personal property, ntangible property other thanland3; in law, the tangible, movable property of an individual,exclusive of land a

12、nd including items such as automotivevehicles, boats, and money.3.1.3.1 DiscussionSoftware (tangible intellectual prop-erty) is considered personal property.1This practice is under the jurisdiction of ASTM Committee E53 on PropertyManagement Systems and is the direct responsibility of Subcommittee E

13、53.03 onFinancial Management.Current edition approved July 1, 2005. Published July 2005.2For referenced ASTM standards, visit the ASTM website, www.astm.org, orcontact ASTM Customer Service at serviceastm.org. For Annual Book of ASTMStandards volume information, refer to the standards Document Summa

14、ry page onthe ASTM website.3Definition from Encarta World English Dictionary (North American Edition),Microsoft Corp., 2004.1Copyright ASTM International, 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA 19428-2959, United States.3.1.4 preventative maintenance, nregularly scheduled pe-riodi

15、c maintenance activities (within a year) on selectedequipment that typically includes inspection, lubrication, andminor adjustment.3.1.5 property, nsomething or a number of things inwhich one has the rights and interests subject to ownershipincluding both tangible and intangible property (see Termin

16、ol-ogy E 2135).3.1.5.1 DiscussionFor the purposes of this practice, prop-erty includes, but is not limited to, capital (fixed) assets,customer-supplied assets, rental/leased assets, contract/projectdirect-purchased assets, or expense items. Generally, propertydoes not include finished goods, product

17、s, or services marketedor sold or intangible property (such as intellectual property,patents, and so forth).3.1.6 total cost of ownership (TCO), nanalogous to LCC;for clarity and consistency, this practice will use LCC exclu-sively.4. Summary of Practice4.1 This practice provides for complete accoun

18、tability andfinancial control of personal property by separating the fourmajor life-cycle stages into more comprehensive substages andthen associating those stages and substages with the effort andcosts.4.2 Entities adhering to this practice will establish a demon-strable and consistent methodology

19、to ascertain the LCC forindividual assets or groups of assets. Elements of the method-ology will consider, at a minimum, those factors described inthis practice.4.3 The costs, now identified, can be tracked and analyzed,leading to a more comprehensive understanding of how assetscan be more effective

20、ly and efficiently used, especially from acost standpoint.5. Significance and Use5.1 For agencies and institutions, measuring and managingthe LCC of ownership of property may directly result in costsavings, increased asset utilization, extended asset life, andincreased mission effectiveness.5.2 For

21、companies, measuring and managing the LCC ofownership of property may directly result in cost savings,increased asset utilization, and, therefore, improved profitmargins.6. Associated Costs6.1 Associated costs can be broken down into four distinctstages:6.1.1 Budgetary/PlanningConcept, feasibility s

22、tudies,funding, lease/buy, make/buy, and so forth;6.1.2 AcquisitionSite acquisition, construction, design,purchase, receipt, and so forth;6.1.3 UtilizationUtilities; recurring and preventive main-tenance; rehabilitation/overhaul; calibration; environmental,health, and safety (EHS) compliance; Americ

23、an with Disabili-ties Act (ADA) compliance; and so forth; and6.1.4 DispositionIdentification of idle or excess items orboth, disposition determinations, actual disposal costs, and soforth.6.2 AssetsThe four major stages in the life of an asset orgroup of assets are further detailed (this is not inte

24、nded to be anall inclusive listing):6.2.1 Budgetary/Planning:6.2.1.1 Need identified,6.2.1.2 Concept planning,6.2.1.3 Resolution,6.2.1.4 Funding,6.2.2 Acquisition:6.2.2.1 Design,6.2.2.2 Develop,6.2.2.3 Purchase,6.2.2.4 Receive,6.2.2.5 Identify, and6.2.2.6 Record.6.2.3 Utilization:6.2.3.1 Set up inte

25、gration as necessary and function check,6.2.3.2 Training operators,6.2.3.3 Maintenance, rehabilitation, and metrology (calibra-tion),6.2.3.4 Movement and storage,6.2.3.5 Physical inventories,6.2.3.6 Reports,6.2.3.7 Subcontractor control (for those assets at vendors),and6.2.3.8 Labor cost for operati

26、on.6.2.4 Disposition:6.2.4.1 Disclosure as excess,6.2.4.2 Approval/authority to dispose,6.2.4.3 Disposition determination,6.2.4.4 Value received/costs incurred for disposal, and6.2.4.5 Records adjustment.6.3 ContributorsMajor contributors to the LCC processinclude, but are not limited to:6.3.1 Plann

27、ing may be accomplished by the intended userwith, possibly, the assistance of:6.3.1.1 Procurement/supply chain management for vendor/cost advice,6.3.1.2 Metrology for support/maintainability advice,6.3.1.3 Facilities for utilities and space requirements advice,and6.3.1.4 Accounting for budgetary adv

28、ice.6.3.2 Acquisition is usually performed by:6.3.2.1 Procurement/supply chainPurchase components,6.3.2.2 ReceivingReceive components,6.3.2.3 Test equipmentAssemble components, write soft-ware, and test the station,6.3.2.4 UserTake custody, train on use, and use,6.3.2.5 Metrology/administrativeEstab

29、lish records andpreventive maintenance (PM) or calibration (CAL) require-ments or both, and6.3.2.6 AccountingAccounts Payable.6.3.3 Utilization:6.3.3.1 UserVerifies functionality,6.3.3.2 MetrologyPM or Cal, or both,6.3.3.3 AdministrativeInventories/audits/records mainte-nance,E24530526.3.3.4 User/me

30、trologyRepair and rehabilitation identifi-cation (which, in effect, begins the cycle anew), and6.3.3.5 AccountingTaxes and insurance.6.3.4 Disposition:6.3.4.1 UserIdentifies idle excess,6.3.4.2 MetrologyDetermine condition and screen for po-tential reuse,6.3.4.3 AdministrativeScreen for disposition

31、authorityand records maintenance, and6.3.4.4 AccountingAsset retirement costs or record dispo-sition proceeds and records maintenance.7. Procedure7.1 Adherents to this practice may choose to track anindividual item or a group of items or the entirety of a class ofitems in accordance with this practi

32、ce.7.2 Life-cycle costs will be computed ensuring as a mini-mum all four life stages are taken into consideration.7.2.1 Thus, a simple LCC equation for a single item couldappear as:LCC 5 B 1 A 1 U 6 D (1)Where:B = budgeting and planning,A = acquisition,U = utilization, andD = disposal.7.2.1.1 The “6

33、D” signifies that the value of D may increaseor decrease the LCC of an item dependent upon whether theentity may realize a return, such as a sale, or an expenditure,such as disposal costs for hazardous items.7.2.2 Endless permutations exist, such as:LCC 5 B11 B21 Bn1 A11 A21 An1 U11 U21 Un1 D11 D21

34、Dn(2)where each subscript identifies a particular functional effortsuch as departmental planning, accounting/finance/procurement, and so forth.NOTE 1It is incumbent upon the user to define the specific relation-ships appropriate for their situation.7.2.3 The LCC for an item or group of items may ber

35、ecalculated on a recurring basis throughout the life of an assetor group of assets based upon the fact that the value of theasset(s) has changed because of appreciation or depreciation.In that instance, the LCC calculation could appear as:LCC 5 B 1 A 1 U 6 D 6 PV (3)where PV is an adjustment based u

36、pon the present value ofthe asset, dependent upon factors such as a tax increase,appreciation in the value of the asset, an unforeseen mainte-nance or repair issue, and the like.7.2.3.1 Again, it is imperative that the using entity definesthe specific relationships appropriate to their situation.NOT

37、E 2In accordance with the valuation methodologies contained inPractice E 2219, in some circumstances other values than that articulatedherein such as “market value” or “depreciated” can be substituted for thePV factor in the calculation.7.2.4 The LCC for a large group of items may be calculatedin a

38、similar manner by summing the costs of those functionalareas/departments involved in the life cycle of the items. Forexample, an annual snapshot of life-cycle costs of all the assetscould appear as:LCC 5 B 1 A 1 U 1 D 6 PV (4)Where:LCC = all assets, real and personal, acquired, used, anddisposed of

39、by the entity during the applicable year;B = resources allocated to procurement functions suchas departmental planning and budgeting, supplychain efforts, and so forth;A = resources allocated to acquisition functions such asdepartmental planning, supply chain efforts, receiv-ing efforts, labeling, a

40、nd recording efforts;U = resources allocated to using the assets, such astraining, metrology, property, facilities, andmanufacturing/engineering;D = resources allocated to disposing of assets no longerrequired, such as property, supply chain, environ-mental, health and safety, ship/pack, and so fort

41、h;andPV = factors influencing the present value of the assets,such as fair value, net book value, and so forth.8. Keywords8.1 acquisition; budgetary activities; disposal; life-cyclecost; personal property; planning activities; property;utilizationASTM International takes no position respecting the v

42、alidity of any patent rights asserted in connection with any item mentionedin this standard. Users of this standard are expressly advised that determination of the validity of any such patent rights, and the riskof infringement of such rights, are entirely their own responsibility.This standard is s

43、ubject to revision at any time by the responsible technical committee and must be reviewed every five years andif not revised, either reapproved or withdrawn. Your comments are invited either for revision of this standard or for additional standardsand should be addressed to ASTM International Headq

44、uarters. Your comments will receive careful consideration at a meeting of theresponsible technical committee, which you may attend. If you feel that your comments have not received a fair hearing you shouldmake your views known to the ASTM Committee on Standards, at the address shown below.This stan

45、dard is copyrighted by ASTM International, 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA 19428-2959,United States. Individual reprints (single or multiple copies) of this standard may be obtained by contacting ASTM at the aboveaddress or at 610-832-9585 (phone), 610-832-9555 (fax), or serviceastm.org (e-mail); or through the ASTM website(www.astm.org).E2453053