수명주기원가계산의 활용사례

A Case Study on the Application of Life Cycle Costing

Under the recent management environment, the accounting information based on the traditional cost accounting system has a limited usefulness. Under the traditional cost accounting system, we only use acquisition cost, excluding maintenance costs of the product life cycle, in a purchase decision. By analyging the regression and the factor of the H. moter company's case, the regression equations of four target cost are formulated. Producers can analyze the differences between the real production cost and the target production cost using the regression equation acquired. The producers can motivate the right judgement and achievement of the target production cost, and compare them with the production cost of others. In addition, the users can make a decision to produce the least life cycle cost using the regression equations. They also can appropriate budgeting and controlling in time of cost accrual.