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【英文标准名称】:StandardPracticeforDeterminingtheLife-CycleCostofOwnershipofPersonalProperty
【原文标准名称】:测定个人财产所有权生命周期成本的标准实施规程
【标准号】:ASTME2453-2005
【标准状态】:现行
【国别】:
【发布日期】:2005
【实施或试行日期】:
【发布单位】:美国材料与试验协会(US-ASTM)
【起草单位】:E53.03
【标准类型】:(Practice)
【标准水平】:()
【中文主题词】:采办;企业;测定;寿命;管理;人员;库存管理;采购;财产;周期;成本
【英文主题词】:acquisition;budgetaryactivities;disposal;life-cyclecost;personalproperty;planningactivities;property;utilization
【摘要】:1.1Thispracticecoverstheestablishmentofaprocessconsensusmodelfordeterminingthelife-cyclecost(LCC)ofpersonalpropertyassetsownedorusedbyanentity.1.1.1Forbusinesses,thesepersonalpropertyassetsarerequiredtoachievefinancialreturnsfromproducingandsellinggoodsorservices,orboth.1.1.2Forinstitutionsandagencies,thesepersonalpropertyassetsarerequiredtoaccomplishtheirprimarymission.1.2Realandpersonalpropertyassetsmayincludecapital(fixed)assetsandmovable,durableassetsincluding:customer-suppliedassets,rental/leasedassets,contract/projectdirect-purchasedassets,orexpenseitems.1.3Assetservicelivescanbedividedintofourdistinctstages,eachwithseveralseparateyetinterrelatedsubstages:budgetary/planning,acquisition,utilization,anddisposition.Theseprimarystagesarenotintendedtobeallencompassing,butareofferedasthebasisforestablishingLCC.1.4Thisstandarddoesnotpurporttoaddressallofthesafetyconcerns,ifany,associatedwithitsuse.Itistheresponsibilityoftheuserofthisstandardtoestablishappropriatesafetyandhealthpracticesandtodeterminetheapplicabilityofregulatorylimitationspriortouse.
【中国标准分类号】:A11
【国际标准分类号】:03_100_10
【页数】:3P.;A4
【正文语种】: