GOST R 58302-2018
NATIONAL STANDARD OF THE RUSSIAN FEDERATION
Life cycle cost management
NOMENCLATURE OF INDICATORS FOR ASSESSING THE COST OF A PRODUCT LIFE CYCLE
General requirements
Life cycle costs management. Nomenclature of the life cycle costs indices. General requirements
OKS 01.040.01
Date of introduction 2019-06-01
Preface
Preface
1 DEVELOPED by the Joint Stock Company "Research Center "Applied Logistics" (JSC Scientific Research Center "Applied Logistics")
2 INTRODUCED by the Technical Committee for Standardization TC 482 “Life cycle support for exported military and dual-use products”
3 APPROVED AND ENTERED INTO EFFECT by Order of the Federal Agency for Technical Regulation and Metrology dated December 5, 2018 N 1073-st
4 INTRODUCED FOR THE FIRST TIME
The rules for the application of this standard are established in Article 26 of the Federal Law of June 29, 2015 N 162-FZ "On Standardization in the Russian Federation". Information on 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 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, notification and texts are also posted in the public information system - on the official website of the Federal Agency for Technical Regulation and Metrology V Internet (www. gost. ru)
1 area of use
This standard establishes a range of indicators for assessing life cycle costs, necessary for planning and controlling the costs of purchasing, operating and disposing of a product when solving problems of product life cycle management.
This standard applies to mechanical engineering and instrument making products, incl. for military and dual-use products (hereinafter referred to as products), including their components. The application of the requirements of this standard to other types of products is determined 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. Valuation and calculation of reserves
GOST 18322 System of technical 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 validity of the reference standards in the public information system - on the official website of the Federal Agency for Technical Regulation and Metrology on the Internet or using the annual information index "National Standards", which was published as of January 1 of the current year, and on issues of the monthly information index "National Standards" for the current year. If an undated reference standard is replaced, it is recommended that the current version of that standard be used, taking into account any changes made to that version. If a dated reference standard is replaced, it is recommended to use the version of that standard with the year of approval (adoption) indicated above. If, after the approval of this standard, a change is made to the referenced standard to which a dated reference is made that affects the provision referred to, it is recommended that that provision be applied without regard to that change. If the reference standard is canceled without replacement, then the provision in which a 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
This standard uses terms according to GOST 18322, GOST 25866, GOST R 56136.
3.2 Abbreviations
The following abbreviations are used in this standard:
Life cycle - life cycle;
STE - technical operation system;
TO - technical maintenance;
MRO - maintenance and repair;
TE - technical operation.
4 General provisions
4.1 Life cycle cost indicators are intended to formulate requirements for the cost of the life cycle of a product and STE, monitor compliance with specified requirements, plan life cycle costs, incl. for acquisition, operation and disposal, as well as analysis of life cycle costs in accordance with GOST R 27.202 and GOST R 55931 in order to increase the competitiveness of products and reduce the costs of their life cycle.
4.2 Assessment of life cycle cost indicators is carried out by the customer, developer and supplier of the product.
The assessment of life cycle cost indicators by the customer is carried out by:
When justifying the feasibility of developing a product;
Justification of product requirements;
Selecting a supplier and brand of purchased products;
Organization of STE of purchased products;
Planning budget expenses for the operation of purchased products and their modernization;
Making decisions on replacement, restoration, extension of service life or write-off of obsolete products.
The assessment of life cycle cost indicators by the developer and supplier is carried out by:
When choosing constructive, organizational, technical, technological solutions for the creation, production and operation of a product and the construction of STE;
Justification of the feasibility of refining existing products or developing new products;
Preparation of competitive offers and tenders for potential customers of products.
4.3 The composition of indicators for assessing the cost of a life cycle is determined based on the goals set and the type of product.
By agreement of the interested parties, it is also possible to use other indicators that do not contradict the indicators established in this standard.
4.4 Life cycle cost indicators may be used to assess the life cycle cost of product components, individual product copies, a group of product copies or an entire fleet of similar products.
4.5 Assessment of life cycle cost indicators is carried out at all stages of the product life cycle. At the same time, depending on the nature of the initial data used, the values of life cycle cost indicators represent forecast (probabilistic) estimates or a posteriori values.
5 Nomenclature of indicators for assessing life cycle costs
5.1 To assess the cost of life cycle, the following indicators are used:
Life cycle cost;
Cost of ownership;
Acquisition cost;
Cost of operation;
Cost of operation for a calendar period of time;
Operating costs per unit of calendar time;
Residual value of the product for the accounting year;
Disposal cost;
Residual value of product components 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 assess the cost of the life cycle.
5.3 The cost of operating the product includes the costs of using the product for its intended purpose and the costs of technical operation.
5.3.1 The costs of using the product for its intended purpose include the following:
Labor costs for personnel operating the product;
Fuel and energy costs;
Costs of paying for third party services.
5.3.2 To estimate fuel costs, the following indicators are used:
Full fuel costs;
Direct fuel costs;
Indirect fuel costs.
5.3.3 Total fuel costs include direct and indirect fuel costs.
5.3.4 Direct fuel costs include the following:
Direct costs for maintenance (repairs), including:
Labor costs for personnel performing maintenance (repair) work, including travel costs,
Costs of spare parts and consumables,
Costs for repairs of restored components;
Direct transportation costs;
Direct storage costs.
5.3.5 Indirect fuel costs include the following:
Initial costs;
Costs of supporting STE.
5.3.6 Start-up costs include the following:
Costs for creating STE infrastructure;
Costs for purchasing M&R equipment;
Costs for training technical personnel;
The cost of purchasing a set of spare parts and consumables that provides the required value of the stock availability factor (according to GOST 27.507).
5.4 The cost of disposal includes the following:
Costs of preparation for disposal
Direct disposal costs, including:
Product disposal costs
Waste disposal costs.
5.5 To assess the economic efficiency of a product, the following relative indicators are used:
Specific full (direct) operating costs, including:
Specific costs for using the product for its intended purpose,
Specific (full) direct costs for fuel cells;
Specific direct costs for maintenance (repairs), including:
Specific costs for remuneration of personnel performing maintenance (repair) work,
Unit costs for the purchase of consumables and non-renewable spare parts,
Specific costs for repairs of restored components;
Full (direct) costs of fuel cells relative to the cost of purchasing the product;
The costs of creating the STE infrastructure relative to the cost of purchasing the product.
5.6 Symbols and definitions of the considered life cycle cost indicators are used in accordance with Appendix A.
Appendix A (mandatory). Conventions and definitions of life cycle cost indicators
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 Summary indicators for assessing the cost of life cycle |
||
|
1.1 Life cycle cost |
||
|
1.2 Cost of ownership |
||
|
1.3 Cost of acquisition |
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CJSC NO "Tver Institute of Carriage Building"
CJSC NO "TIV"
Methodology
calculating the life cycle cost of individual units, equipment and components supplied at JSC TVZ
Introduction
When developing any innovative project, the most important parameters of expected economic efficiency are the amounts of upcoming expenses and income. For the economic evaluation of projects, an indicator is used that combines and evaluates all processes that arise during the implementation of the project. To assess the effectiveness of innovative projects, the concept of Product Life Cycle Cost (LCC) is widely used. In 1997, the European Association of the Railway Industry (UNIFE) developed recommendations on calculation methods (LCC) /1/.
Currently, customers of railway equipment are putting forward a requirement according to which, as part of the feasibility study for its production, when developing technical documentation and justifying the price, it is necessary to provide a life cycle cost calculation (hereinafter referred to as LCC).
LCC assessment can be carried out at any and all stages of the life cycle. As a rule, LCC analysis is carried out at the acquisition stage (conclusion of contract documentation).
This calculation methodology, which ensures the unity of principles and methods for determining the life cycle cost of specific components and equipment used in the production of passenger cars at JSC TVZ, is intended for use by suppliers of components.
Methodology for determining life cycle cost
Abbreviations and concepts
The life cycle is a set of processes of creation, operation, repair and disposal of a product unit.
LCC – life cycle cost.
LCC of a technical product or product (consumption price) is the total consumer cost of purchasing and using the product over its service life;
LCC assessment is an economic analysis of the life cycle cost of a product over its entire service life or part of it;
LCC analysis is the determination of the relative values of the components (elements) of the LCC, their interconnectedness and the degree of impact on the total LCC;
An element of the life cycle cycle is any of the components of financial costs, the totality of which represents the complete life cycle cycle of the product;
The life cycle of a product as a product is the period of time from the product’s introduction to the market (the moment of sale to the customer) to its removal from service (liquidation). The life cycle of a product used in the production of railway equipment is usually considered to be its service life.
Service life is the full calendar duration of operation of a product unit before its exclusion from the fixed assets.
The following types of service life are distinguished:
the assigned service life is the service life accepted in accordance with the specifications for the supply of the product, upon reaching which its operation must be stopped, regardless of its condition;
the design service life is the period adopted for predicting the life cycle.
Railway transport infrastructure is a technological complex that includes railway tracks and other structures, railway stations, power supply devices, communication networks, signaling systems, centralization and interlocking 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 life cycle cost 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 one-time (investment) and ongoing costs (operating costs) over its service life. In addition, the costs associated with the liquidation (disposal) of an object 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 ETC- purchase price of the product (initial cost of the manufacturer without VAT), thousand rubles;
The sum of all costs over the life of the product;
AND t- annual operating expenses of a non-capital nature, thousand rubles;
TO t– associated 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– final year of operation (service life of the facility);
Discount coefficient.
The life cycle cycle of a product is determined by summing up the cash outflow (expenses) at each calculation step. The life cycle cycle takes into account all one-time (capital) and current (operating) costs depending on the type of product. If during the operation of a product the necessary costs arise for adapting the railway infrastructure to the parameters of new equipment, then the amount of these costs per unit of product is taken into account as a component of additional one-time costs. The lifecycle cycle should include the supplier's paid responsibilities for providing 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, costs for training repair personnel.
Operating costs – the current costs of operating the product necessarily include the following costs:
for energy resources and consumables (electricity, fuel, lubricant, 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 el. + Z repair + Z nep. repair
Z el. - costs of electricity consumed by equipment;
3 MOT and R – costs of maintenance and planned types of equipment repairs;
Z nep. repair – costs for unscheduled repairs.
Z el. =C kW/h.el. x M x K use
where: C kW/h.el – cost of kW/h of electricity;
M - consumed electrical power of the equipment, kW/h;
K isp – coefficient of technical utilization of equipment in accordance with reliability calculations at the design or operation stage agreed with the reliability department of OJSC TVZ.
where: i – types of maintenance and scheduled repairs;
n MRO i - the number of technical maintenance and scheduled repairs of a certain type during the service life of the equipment;
t MRO i – standard time for personnel to work when carrying out technical maintenance and repairs of a certain type;
n lane – the number of personnel involved in maintenance and scheduled repairs of a certain type, people;
From normal. hour – cost of standard hour (including basic and additional salary), rub./hour.
C m – the cost of materials spent during maintenance and scheduled repairs of a certain type.
where: i – types of unscheduled repairs;
n unscheduled repairs i - the number of unscheduled repairs of a certain type during the service life of the equipment;
t unscheduled repair i – standard time for personnel to work when carrying out unscheduled repairs of a certain type;
n per. unscheduled repair i – number of personnel involved in unscheduled repairs of a certain type, people.
From standard hour - the cost of a standard hour (including basic and additional salary), rubles/hour.
C m.unscheduled repair i – cost of materials spent during unscheduled repairs of a certain type
In order to have a unified approach to calculating operating costs, it is necessary to establish uniform indicators for all suppliers:
cost kW/h. electricity,
standard hour cost.
Maintenance types and timing 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 operating manual, in the absence of such in accordance with the order of the Ministry of Transport of the Russian Federation No. 15 of January 13, 2011. “On amendments to the order of the Ministry of Railways of the Russian Federation dated 04.04.1997. No. 9Ts."
It is allowed to determine the standard time for personnel to work when carrying out maintenance and scheduled repairs of a certain type by commission timing of these works. The standard time is rounded up to the nearest standard hour.
Costs for unscheduled repairs are determined in accordance with reliability calculations at the design or operation stage agreed with the reliability department of OJSC TVZ.
One-time costs include associated capital investments (investments) that must be made when putting the product into operation.
Capital investments include:
costs of personnel training, if these costs are not included in the contract price of the product;
costs for equipment of the depot and factory repair base, acquisition of additional testing and repair complexes, equipment, tools, expansion of areas, etc.;
other expenses.
Calculation of LCC can be carried out both taking into account and without taking into account the time factor (discounting).
Discounting is carried out by introducing the discount factor α t into the calculations.
The discount factor for a constant discount rate is determined from the expression:
Where: t- calculation period step ( t= 0, 1, 2,... T);
T- calculation horizon (life cycle duration);
E- discount rate (discount rate).
The methodology uses a social (public) discount rate of 0.1. This norm is established centrally by government agencies in accordance with forecasts for the economic and social development of the country.
Conclusion
This algorithm should be used for calculating the life cycle cycle of products supplied to JSC TVZ.
To ensure its correctness, the specialist performing the calculation of the life cycle cycle for units and components supplied to JSC TVZ must use reliable information about the costs associated with the operation of the product, possible one-time costs, the cost of various types of repairs in accordance with technical documentation and the cost of disposal. In the absence of data on specific cost values, it is possible to use statistical data and logically justified average values.
Bibliography
Ivanova N.G. Murashev A.A. Maximum (limit) price and life cycle cost of railway rolling stock - M: OOO "IPC Maska" 2007-300s.
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. Basic 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 life cycle costs to assess the competitiveness of new rolling stock and complex technical systems - M: 2008-P.30-57.
Calculation of the life cycle cost of the TK-02 toilet complex - Tver: ZAO NO "TIV", 2010-6p.
9.1 General instructions
The life cycle cycle of a product is the most important indicator characterizing the competitiveness and maintainability of a product. All ILP processes and procedures are aimed at minimizing this cost.
The LCC of a product includes the full cost of owning the product. When considering the purchase of a new product or the improvement of the IMP of a product in operation, the LCC calculation helps to make a decision that will bring the greatest economic benefit.
Any change or improvement to a product or existing IMP process must also be assessed from an LCC point of view to determine the economic feasibility and justify the need for this change or improvement. Comparison of LCC under existing and changed conditions allows us to estimate the payback period of costs due to a general reduction in cost and reject those changes that do not provide significant benefits in LCC.
The calculation result depends on the assumptions made or the LCC assessment criterion used.
The LCC of a product is actually a calculation of the costs of purchasing, operating and disposing of a product. For the purposes of this document, only technical operating costs are considered.
9.2 Methodology for calculating the costs of technical operation
Calculation of costs for technical operation (ED 1890) is carried out according to the following expense items:
1. Personnel costs.
2. Consumables costs.
3. Spare parts costs.
4. Maintenance costs, including:
4.1. Costs for maintenance equipment for special applications.
4.2. Costs for general maintenance equipment.
5. Infrastructure costs.
It is convenient to calculate the costs of technical operation (TE) for individual aircraft systems with subsequent summation of the results for all systems. When calculating, indicators are calculated to evaluate:
· costs of technical operation of the system of one aircraft for one year;
· costs of technical operation of the system of one aircraft for the billing period;
· costs for technical operation of the system for the billing period for the aircraft fleet;
· specific costs for 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 planned maintenance work, replacement of units (scheduled, at the end of their service life), elimination of failures and damage, which are described in the ED. The initial data for the calculation is information about all types of resources required to complete the work.
The following assumptions were made in the calculation:
· Prices for material resources (ED 1900) and personnel wage rates (ED 4170) for the billing period are assumed to remain unchanged.
· If a step of one of the maintenance activities (“task 1”) is a link to another activity (“task 2”), when calculating the resources required to complete “task 1,” the resources for performing the main operations of “task 2” are taken into account ( rice. thirty).
Research Center CALS "Applied Logistics" 2010
Rice. 30. Interaction of maintenance tasks
Calculation of personnel costs
IN Within the framework of this article, the following indicators are calculated:
· The cost of personnel required to maintain the system of one aircraft per year,
S n year.
· The total costs of personnel required to service the system of one aircraft for the billing period, S n1 .
Research Center CALS "Applied Logistics" 2010
· The total costs of personnel required to maintain the system for the aircraft fleet for the billing period, Snn.
· Unit costs for personnel required to service the system, per unit
the operating time of the system, S n beat .
For subsequent calculations, it is necessary to calculate the labor costs T i year (h-hour) for each specialty required for system maintenance of one aircraft per year:
T year = |
å (T ik × G k |
||
k = 1 |
|||
K – number of maintenance works (maintenance tasks) of the system; G k – number of executions of the kth task per year (pcs) (ED 1060);
T ik – employment of the i-th specialty in the k-th task (h-min), which is calculated as the sum of the employment of performers of the i-th specialty (ED 1210) required to perform the k-th task, according to the following formula:
= å R k |
|||||
r = 1 |
|||||
(t ik ) r – employment of the r-th performer of the i-th specialty when performing the k-th service task;
R i k – number of performers of the i-th specialty required to complete the k-th task
(r = 1… R i k);
i – number of 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 that are referenced by the steps of the maintenance task. All such links should be considered to the full depth of nesting.
The costs of personnel required to maintain 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 using formula (11));
I – the number of personnel specialties required to perform aircraft system maintenance tasks;
s i is the cost of a standard hour for a specialist of the i-th specialty (rub/hour-hour) (3410).
Total costs for personnel required to maintain the system of one aircraft for the billing period:
Research Center CALS "Applied Logistics" 2010
N – number of aircraft in the fleet.
Specific costs for personnel required to maintain the system, per unit of it
developments:
S n beat = |
|||
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 an 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, “linked” in the ED not to the systems, but to the aircraft as a whole.
Cost calculation for consumables
IN Within the framework of this expense item, the following indicators are calculated:
· The total cost of consumables required to maintain the system of one aircraft in one year, S m year.
· Total costs for consumables required for the fuel system of one aircraft for the billing period, S m1.
· Total costs for 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 system operating time, S m beat .
To calculate the above indicators, you need to calculate the quantity of the jth type of consumables 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
Research Center CALS "Applied Logistics" 2010
R m k j – quantity of j-th consumables required for one execution of k-th
tasks. When counting supplies, you also need to take into account supplies from subtasks referenced by maintenance tasks;
G k – average number of executions of the kth task per year; j – type of consumable material (j = 1… J ).
The total costs of consumables required to maintain the system of one aircraft for one year are calculated using the formula:
S m year |
||
= å R m year j |
× s j , |
|
j = 1 |
R m year j – the amount of the jth type of consumables required to perform all tasks per year on the system of one aircraft, determined by formula (17);
s j is the price of one unit of the jth type of consumable material (ED 1900); J – number of types of consumables.
Total costs for consumables required for the fuel system of one aircraft for the billing period:
Specific costs for consumables required to maintain the system, per unit of system operating time:
S m beat = |
||
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 necessary for the technical operation of the aircraft as a whole.
The costs of ground support equipment (GNS) and tools consist of the costs of special-purpose AtoN (SP) and special tools (SPI) and the costs of general-use AtoN (GP) and standard tools (STI). Algorithms for calculating these costs vary quite a bit. SNO SP and SPI are equipment designed specifically for the aircraft of the type being analyzed and supplied with it. Aids to OP and STI are 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 navigation aids SP and SPI are fully included in the costs of operating the supplied aircraft fleet, and
Research Center CALS "Applied Logistics" 2010
expenses for SNO OP and STI – only partially (in proportion to the time of use of the equipment).
The costs of navigation aids SP and SPI are made up of the following indicators:
· Costs of special equipment for servicing the system of one aircraft during the year
yes, S sp year.
· Costs for special equipment for system maintenance per year for the aircraft fleet, Ssp1.
· Total costs for special equipment f type required for servicing
tion of the Ssp f system (for the entire assessed period and aircraft fleet).
· Specific costs for special equipment required to maintain the system, per unit of system operating time, S sp beat .
Total costs for special equipment of the type used to maintain the system:
Ssp f = C f × K rec. f, |
K rec. f – the total recommended number of units of special equipment of the f type required
required for system maintenance across the aircraft fleet; C f is the price of the fth product.
Since special equipment of the f type can be used when servicing several systems, the value of K rec. f may not be an integer and may even have a value less than one.
The total costs of special equipment for servicing the system across the aircraft fleet are calculated using the formula:
F – number of types of special equipment used;
K service > 1 – coefficient reflecting the costs of servicing special equipment.
Costs for special equipment for system maintenance per year for the aircraft fleet:
Research Center CALS "Applied Logistics" 2010
S sp1 |
S sp0 |
||
L sp – average service life of a set of special equipment, years.
Costs of special equipment for one aircraft system during the year:
S sp year = |
S sp1 |
||||
Costs for the billing period for the aircraft fleet: |
|||||
Ssp = Ssp1 × 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 system operating time: |
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S sp beat = |
S sp year |
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t year |
|||||
The costs of SNO OP and STI consist of the following indicators:
· Equipment costs f type, per aircraft for one year, S stf .
· Total equipment costs per aircraft over one year S st year .
· Total costs for equipment to maintain the system for the entire billing period and aircraft fleet, Sst.
· Specific equipment costs per unit of system operating time, S st beat .
Costs are defined as depreciation charges proportional to the time of use of each type of equipment.
The time of use of f-type equipment when performing maintenance tasks on 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 kth task, |
which equipment is used |
||||||
type (f =1... F ), hour;
n fk – number of pieces of equipment of the f-th type for the k-th task;
G k – average number of executions of the kth task per year;
Research Center CALS "Applied Logistics" 2010
K f – the number of tasks in which equipment of the f type is used; f – serial number of the SNO OP or STI type used in the task.
The costs of type f equipment per aircraft for one year are calculated as depreciation charges 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 – calculated
according to formula (28);
a f – the amount of depreciation for equipment of the f-th type, shaft. units/hour (also takes into account equipment maintenance costs) (ED 5720).
Total equipment costs per aircraft for one year:
Total costs for equipment to maintain the system for the entire billing period and aircraft fleet:
S st beat = S st t year
Spare parts costs
The cost of spare parts consists of the costs of acquiring and storing the initial stock of spare parts and the costs of maintaining the current stock of spare parts.
Total costs for spare parts for the aircraft system:
S z = å S zm ,
m = 1
M – number of types of spare parts;
Research Center CALS "Applied Logistics" 2010
S зm – total costs for spare parts of the m type for the billing period for the entire aircraft fleet, which are calculated using the formula:
= (S start) |
+ (S current ) + (S start ) + (S current ) |
+ (S tek) , |
|||||||
pr m |
pr m |
xp m |
xp m |
dst m |
|||||
beginning) |
– costs of purchasing the initial stock of m-type spare parts throughout the fleet |
||||||||
pr m |
|||||||||
operated aircraft (formula (36)); |
|||||||||
tech) |
– costs of purchasing the current stock of m-type products for the aircraft fleet (form- |
||||||||
pr m |
|||||||||
beginning) |
– costs of storing the initial stock of spare parts of the m type (formula (37)); |
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xp m |
|||||||||
tech) |
– costs of storing the current stock of spare parts of the m type during the period |
||||||||
xp m |
|||||||||
Tabernacle MTO (formula (42)); |
|||||||||
(S dst tech) |
– costs for |
delivery of current |
for product type m according to |
fleet of equipment |
|||||
(formula (41)).
Costs of purchasing and storing initial inventory of spare parts
Costs for purchasing the initial stock of the m-th type of spare parts for the entire fleet of operating aircraft:
(S pr beg) |
C m × (A max ) |
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C m – unit price of the mth product, rub;
(A max ) m – recommended volume of initial stock of m items, pcs.
Costs for storing the initial stock of spare parts of the m type (it is assumed that the stock is consumed evenly throughout the entire period of the initial logistics):
(S hr start ) m = T start × y ×V m ×(A max ) m ,
2×12
Tbeg – period of initial logistics, months;
y – cost of 1 m3 of storage space, rubles (ED 0740); V m – volume occupied in the warehouse by the mth product, m3.
Costs of maintaining the current stock of spare parts
Number of months of current logistics (excluding the period of initial logistics):
T current = 12L - T start,
where, as above, L is the duration of the calculation period, years.
Costs for the acquisition of the current stock of the m-th product for the entire billing period and for the entire aircraft fleet:
Research Center CALS "Applied Logistics" 2010
(S tek) |
×(A) |
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pr m |
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Q m – number of orders for the mth product during the current logistics, calculated by the formula:
Q m = |
T tech |
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(T order) m – time between orders of the mth product (ED 0430).
Costs for delivery of current stock for the m-th product for the entire billing period and aircraft fleet:
) m = (C dst ) m |
× Qm, |
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(S dst |
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(C dst ) m – cost of delivery (ED 0450) of the mth batch of products to the warehouse. |
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Costs of storing current |
spare parts stock during the current maintenance period |
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(assuming that the reserve is used up evenly): |
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(S current |
) = (T order ) m × y ×V |
× (A |
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)×Q |
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2×12 |
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Total costs for 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 tek) |
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Costs of purchasing spare parts per year for 1 aircraft: |
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(S zpr ) year |
S z r |
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N×L |
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Total costs for storing spare parts: |
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S з хр = å M [ (S хр start ) m + (S хр temp ) |
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m = 1 |
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1.Calculation of the life cycle cost of freight cars………………………….…………………………………………………….3 1.1. Calculation of the life cycle cost of a gondola car with a solid floor………..6 1.1.1 Initial data for calculating the life cycle cost of a gondola car…………………………………………………………………………………6 | |
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1.2 Determination of the life cycle cost of a gondola car……………...……8 1.2.1 Determination of income from the operation of a car ………………………….8 1.2.2 Determination of repair costs…………………………………….…9 1.2.3 Determination of operating costs depending on traffic size…………………………………………………………………………………11 1.2.4 Calculation of additional one-time capital investments…………………………………………………………………………………14 1.2.5 Calculation of the salvage value of the car…………………………………………………………………………………..15 1.2.6 Determination of car life cycle cost and net income from operation…………………………………………………………………15 |
1. Calculation of the life cycle cost of freight cars
To assess the economic efficiency of new equipment in railway transport, at present, in addition to the economic efficiency indicator, the Life Cycle Cost indicator is used. The life cycle cost of rolling stock includes one-time costs - investments and current (operating) costs over the service life of the equipment, including disposal costs.
Life cycle - This is a set of processes for creating, operating, repairing and recycling a unit of rolling stock. If a rolling stock unit undergoes modernization, then it is also an integral part of the life cycle.
The following stages (stages) of a life product are distinguished:
● development of concepts and definitions;
● development work;
● product manufacturing;
● putting the product into operation with accompanying activities (modernization and retrofitting of the repair base, personnel training, etc.);
● operation, including maintenance, and all types of repairs;
● removal and disposal.
Life cycle duration – the period of time between the development of a product concept and its withdrawal from circulation. For railway rolling stock units, the life cycle duration is usually considered to be their service life. It is defined as the full calendar duration of operation of a unit of rolling stock before its exclusion from the fixed assets of JSC Russian Railways (JSC Russian Railways).
The following types of service life are distinguished:
● assigned – service life accepted in accordance with the technical conditions for the supply of a technical product, upon reaching which its operation must be terminated, regardless of the condition of the technical device;
● calculated – adopted to predict the costs of life cycle elements;
● economically optimal, determined incl. and taking into account the obsolescence of the technical means;
● actually implemented.
Life cycle cost (LCC) – This is the total consumer cost of purchasing and using equipment over its service life.
The main purpose of determining the life cycle cycle is to assess and optimize the cost of the product and operating costs while meeting the established requirements for the technical characteristics of a rolling stock unit, safety, reliability, maintainability, etc.
Considering the stages of the life cycle of a technical product, we can conclude that each stage requires certain costs. The costs of the first three stages will be determined by the costs of the equipment manufacturer and will be reflected in the initial cost of the product. The costs of the remaining stages are revealed to the consumer. Therefore, the overall life cycle of a product can be divided into two main parts:
● costs associated with the acquisition of a unit of rolling stock (purchase price and associated implementation costs);
● costs associated with ownership and disposal.
The LCC of rolling stock can be assessed at any stage of the life cycle or at all stages. As a rule, LCC is analyzed at the stage of purchasing a unit of rolling stock for comparison with existing analogues.
Based on the above, the life cycle cycle of rolling stock can be determined by the formula
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where LCC is the life cycle cost of a rolling stock unit; – purchase price (initial cost); – current year of operation; – service life (final year of operation); – annual operating costs; – associated one-time costs associated with the introduction of equipment into operation; – liquidation value of the technical equipment; – discount factor.
In formula (1), the parameters are taken into account only in those years in which they are present. In other years they are equal to zero.
Annual operating costs– these are the current costs of operating rolling stock. They are calculated in accordance with the nomenclature of income and expenses by type of activity of JSC Russian Railways and consist of costs:
● for energy resources and consumables;
● cleaning and washing of rolling stock;
● maintenance and current repairs;
● depot, capital and unscheduled repairs.
To take into account the first four components of operating costs, JSC Russian Railways has adopted a system of meters for the operational performance of rolling stock. Such meters for freight transport are:
● axle-kilometers of wagons;
● gross ton-kilometers of wagons;
● train-kilometers;
● gross ton-kilometers of locomotives;
● locomotive-kilometers of total mileage;
● locomotive-hour of the operated fleet;
● crew hours of locomotive crews;
● kg of standard fuel;
● freight shipment (wagonload);
●locomotive hours of shunting work.
For passenger transportation, wagon axle-kilometer meters and freight shipments are not used. Instead, meters are used:
● car-kilometer;
● dispatched passenger car;
● dispatched passenger.
In addition, additional meters are introduced:
● man-hour of the train manager;
● man-hour of the conductor;
● electromechanical man-hour.
Expense rates for the specified meters (costs) are taken according to the reporting data of JSC Russian Railways.
Related costs costs include:
● for training of maintenance and repair personnel;
● equipment for depot and factory repair bases, including the purchase of additional testing and repair complexes, diagnostic and calibration equipment, special tools, expansion of existing space, etc.;
● other expenses.
Liquidation value rolling stock is determined for the final stage of using the equipment. It includes the costs of decommissioning equipment (transportation to the disposal site, disassembly, disposal) and funds (income) from the recycling of spare parts and scrap metal. If the income from the removal of equipment from operation exceeds the costs of this withdrawal, then the liquidation value is positive. Otherwise it is negative.
Discount coefficient in formula (1) allows you to take into account the time factor and bring cost indicators to the value of the initial period. Since the life cycle of rolling stock is measured in tens of years (20 or more), when estimating costs for a certain time period, it is necessary to take into account various aspects of the time factor:
● inflation;
● uncertainty and risk, etc.
The best option for transportation by various types of rolling stock is selected according to the criterion of minimum life cycle costs, i.e. LCC. In this case, a specific indicator is used: life cycle cycle per unit of transportation work.
The specific life cycle cycle of a rolling stock unit is determined by the expression
where is the annual constant value of freight turnover (train work performed by a wagon or locomotive), t-km. br/year
One of the most important consumer properties of complex high-tech products is the cost of the product life cycle, determined by the costs of supporting a given life cycle.
They consist of the costs of developing the model and its mass (serial) production, as well as the costs of installation and commissioning of technical systems, operation and maintenance, 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 equipment from consumers of products, including the costs of advanced training and retraining of workers involved in technological operations with new equipment; losses associated with failure to achieve planned profit levels during the development of new technology, etc.
For complex, high-tech products that require repair maintenance and have a long service life (10-20 years), the costs incurred during operation are usually several times higher than the acquisition costs. Traditionally, it was believed that increasing the ease of use of equipment must certainly increase the cost of the object (cost - acquisition), so the requirements for functionality were of primary importance, which led to a hidden increase in the costs of owning the object (for example, the colossal cost of spare parts in warehouses).
On the one hand, additional costs at the stage of design, construction and production of the product will ensure good performance characteristics, increase the reliability of the object, but will increase the selling price, i.e. the cost of purchasing the consumer. But on the other hand, by ensuring good performance characteristics in the product design in advance, you can significantly save on operation, i.e. reduce ownership costs. Then the total cost of the object at all stages of the life cycle decreases, since savings at the operation stage exceed the increase in acquisition costs.
Therefore, the most close attention has recently been paid to the operation stage. It is separated from the post-sales stage of life cycle and is a set of processes carried out by manufacturers of equipment models and spare parts (SP) for them, suppliers, sub-suppliers and consumers of products, consists of a system of maintenance and repair and logistics.
Calculating 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 often obtained from analyzing the reliability of a technical system and its constituent components and assemblies are often used: failure rate, cost of spare parts, repair duration, cost of components, etc. Naturally, the production of high-quality, knowledge-intensive products with high reliability indicators requires high costs that the consumer is not ready to reimburse. Therefore, it is necessary to ensure an optimal balance between the quality and reliability of equipment, on the one hand, and the cost of its acquisition and ownership, on the other. Manufacturers achieve this by reducing the time and material costs for creating a product, the costs of the operational stage and the effective organization of the MRO system.
The cost of lifecycle includes the full cost of ownership. When choosing new equipment, calculating the cost of lifecycle helps you make a decision that will bring the greatest economic benefit.
Any change or improvement to an existing process or equipment must also be assessed from a life cycle cost perspective to determine the economic viability and justification for the 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 life cycle. Such a criterion may be the rate of return, durability of equipment, inflation rate, operating efficiency, maintenance cost, etc.
To solve the problem of optimizing the life cycle costs of a product, the Life-Cycle Costing (LCC) methodology was developed and first applied within the framework of government projects in the defense industry - the concept of life cycle cost accounting. The cost of the complete life cycle of a product - from design to decommissioning - was the most important indicator for government agencies, since the project was financed based on the full cost of the contract or program, and not on the cost of a specific product. New production technologies have prompted the movement of LCC methods into 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 launch into production, and an almost complete determination of financial indicators (costs and income) at the design stage.
As noted above, technological progress has significantly reduced the life cycle of high-tech 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% of production costs are determined at the R&D stage. Thus, the most important principle of the LCC concept can be defined as the forecast and management of costs for the production of a product at the design stage.
Taking into account the above, we can give a generalized scheme for the development of the life cycle of high-tech products and the distribution of funds to support it at all stages (Figure 2.3).
Figure 2.3 - Scheme of development of product life cycle and distribution of funds
When calculating the life cycle cost of complex durable technical systems for several years in advance, it is possible to monitor the expenditure of funds and, as a consequence, changes in the total costs of owning property. This calculation should be performed 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 life cycle cost values 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 use in the early stages of design, including during the parallel design and development of integrated logistics support systems for a product. Considering life cycle costs early in the design process ensures they are minimized while simultaneously developing the end product design, manufacturing processes, testing/evaluation and support.
