ASTM E2453-2013 Standard Practice for Determining the Life-Cycle Cost of Ownership of Personal Property《测定个人财产所有权声明周期成本的标准实施规程》.pdf
《ASTM E2453-2013 Standard Practice for Determining the Life-Cycle Cost of Ownership of Personal Property《测定个人财产所有权声明周期成本的标准实施规程》.pdf》由会员分享,可在线阅读,更多相关《ASTM E2453-2013 Standard Practice for Determining the Life-Cycle Cost of Ownership of Personal Property《测定个人财产所有权声明周期成本的标准实施规程》.pdf(3页珍藏版)》请在麦多课文档分享上搜索。
1、Designation: E2453 13Standard Practice forDetermining the Life-Cycle Cost of Ownership of PersonalProperty1This standard is issued under the fixed designation E2453; the number immediately following the designation indicates the year oforiginal adoption or, in the case of revision, the year of last
2、revision. A number in parentheses indicates the year of last reapproval. Asuperscript epsilon () 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 to b
3、e 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. There are more appropriate models than the historical model forvaluing property. Howe
4、ver, for the purpose of this practice on life-cycle costing (LCC), one shouldconsider that in addition to the initial procurement costs, there are myriad costs required to support,maintain, operate, and dispose of the item(s). This practice on LCC provides an accepted methodologyfor calculating and
5、summing those costs and provides a true total cost of ownership that helpsmanagement make more informed and better acquisitions decisions.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
6、by an entity.1.1.1 For businesses, 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 pr
7、operty assets may include capital(fixed) 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 three distinctstages, each with several separate yet interrela
8、ted substages:acquisition, utilization, and disposition. These primary stagesare not intended to be all encompassing, but are offered as thebasis 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
9、the user of this 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:2E2135 Terminology for Property and Asset ManagementE2279 Practice for Establishing the Guiding Principle
10、s ofProperty Management3. Terminology3.1 Definitions:3.1.1 calibration, nact of standardizing or determining thedeviation 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 c
11、ostsinclude not only the acquisition value, but also 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 thanland;3in law, the tangible, movable property of an individual,exclusiv
12、e of land and including items such as automotivevehicles, boats, and money.3.1.3.1 DiscussionSoftware (intellectual property) is con-sidered personal property.1This practice is under the jurisdiction of ASTM Committee E53 on AssetManagement and is the direct responsibility of Subcommittee E53.03 on
13、FinancialManagement.Current edition approved July 15, 2013. Published July 2013. Originallyapproved in 2005. Last previous edition approved in 2005 as E245305. DOI:10.1520/E245313.2For referenced ASTM standards, visit the ASTM website, www.astm.org, orcontact ASTM Customer Service at serviceastm.org
14、. For Annual Book of ASTMStandards volume information, refer to the standards Document Summary page onthe ASTM website.3Definition from Encarta World English Dictionary (North American Edition),Microsoft Corp., 2004.Copyright ASTM International, 100 Barr Harbor Drive, PO Box C700, West Conshohocken,
15、 PA 19428-2959. United States13.1.4 preventative maintenance, nregularly scheduled pe-riodic maintenance activities on selected equipment that typi-cally includes inspection, lubrication, and minor adjustment.3.1.5 property, nsomething or a number of things in whichone has the rights and interests s
16、ubject to ownership includingboth tangible and intangible property (see TerminologyE2135).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
17、 expense items. Generally, propertydoes not include finished goods, products, 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-
18、sively.4. Summary of Practice4.1 For decision making purposes this practice provides forcomplete accountability and financial control of personalproperty by separating the three major life-cycle stages intomore comprehensive substages and then associating thosestages and substages with the effort an
19、d costs.4.2 Entities adhering to this practice will establish a demon-strable and consistent methodology 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
20、 be tracked and analyzed,leading to a more comprehensive understanding of how assetscan be more effectively 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 inim
21、proved accountability, in the form of cost savings, increasedasset utilization, extended asset life, and increased missioneffectiveness.5.2 For companies, measuring and managing the LCC ofownership of property may directly result in cost savings,increased asset utilization, and, therefore, improved
22、profitmargins.5.3 Including LCC in the three stages is consistent withPractice E2279 under the reporting principle.6. Associated Costs6.1 Associated costs can be broken down into three distinctstages:6.1.1 AcquisitionBudgetary/planningconcept, feasibility,studies, funding, lease/buy, make/buy, and s
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