State of the art and perspectives of using life cycle costing in the process of RPD

摘要

According to a large part of the international literature the competitive situation for any firm developing new products can be characterized among others by the following facts:-The development of new products demands Increasing resources concerning man power and investment.-The intensity of technology of new products increases.-From the point of view of costs and potential revenues the service for and disposal of products become more and more significant.These facts make the economic valuation of new product developments more difficult. Over the whole life cycle of a product, which begins with the first product ideals and concepts and which ends with the disposal of the product, important investments canbe necessary and new possibilities to increase revenues by offering additional services arise. Some years ago the main investments and the biggest part of the revenues were focused on smaller part of the life cycle. So now it becomes more and moreimportant to calculate a product starting from the idea up to the disposal of this product.