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Spend to save measures: their financial justification

机译:节省开支:其财务理由

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A decade or so ago, interest in life cycle costs was revived by the realisation that, for many types of equipment, in-service costs could be many times acquisition cost. Expectation of reducing the former now motivates much work towards improved reliability, maintainability and logistics. In consequence, proposals are often made for 'spend to save' measures in which extra initial expenditure is shown to result subsequently in large net savings as the benefits of reduced running costs accumulate over the years. However, these proposals frequently receive less than enthusiastic receptions from those who hold the purse strings. Their constant call may be for savings; but when proffered specific opportunities for these they then seem to adopt an inconsistent attitude-appearing to have concern only for initial expenditures when disregarding much greater subsequent benefits. This paper reviews common difficulties in the way of financial justification of spend to save measures, analyses them and suggests how they may best be overcome.
机译:大约十年前,人们意识到,对于许多类型的设备,使用中的成本可能是购置成本的许多倍,从而重新引起了人们对生命周期成本的兴趣。减少前者的期望现在促使人们为提高可靠性,可维护性和物流进行大量工作。因此,经常提出“节省开支”措施的建议,其中显示出额外的初始支出随后会带来大量的净节省,因为多年来降低了运营成本,这是不断积累的收益。但是,这些提议经常受到那些拿着钱包的人的热烈欢迎。他们不断的呼吁可能是为了节省;但是,当为这些人提供特定机会时,他们似乎会采取不一致的态度-似乎只关心最初的支出,而忽略了更大的后续收益。本文回顾了支出节省的财务理由方面的常见困难,对其进行了分析并提出了如何最好地克服这些困难的建议。

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