[1] Seok Yoon, Seung-Rae Lee. Life cycle cost analysisand smart operation mode of ground source heat pump system. 2015,16(4):743-758.

【摘要】Thispaper presents an advanced life cycle cost (LCC) analysis of a ground sourceheat pump (GSHP) system and suggests a smart operation mode with a thermalperformance test (TPT) and an energy pile system constructed on the site ofthe Incheon International Airport (IIA). First, an economic analysis of theGSHP system was conducted for the second passenger terminal of the IIAconsidering actual influencing factors such as government support and theresidual value of the equipment. The analysis results showed that theeconomic efficiency of the GSHP system could be increased owing to severalinfluential factors. Second, a multiple regression analysis was conductedusing different independent variables in order to analyze the influenceindices with regard to the LCC results. Every independent index, in this casethe initial construction cost, lifespan of the equipment, discount rate andthe amount of price inflation can affect the LCC results. Third, a GSHPsystem using an energy pile was installed on the site of the constructionlaboratory institute of the IIA. TPTs of W-shape and spiral-coil-type GHEswere conducted in continuous and intermittent operation modes, respectively,prior to system operation of the energy pile. A cooling GSHP system in theenergy pile was operated in both the continuous and intermittent modes, andthe LCC was calculated. Furthermore, the smart operation mode and LCC wereanalyzed considering the application of a thermal storage tank.

[2]Mohamed Nour Eldin, Jaegoo Kim, Jinkoo Kim.Optimum distribution of steel slit-friction hybrid dampers based on lifecycle cost. 2018, 27(5):633-646.

【摘要】Thisstudy investigated the seismic performance of a hybrid damper composed of asteel slit plate and friction pads, and an optimum retrofit scheme wasdeveloped based on life cycle cost. A sample hybrid damper was tested undercyclic loading to confirm its validity as a damping device and to constructits nonlinear analysis model. The effectiveness of the optimum damperdistribution schemes was investigated by comparing the seismic fragility andthe life cycle costs of the model structure before and after the retrofit.The test results showed that the damper behaved stably throughout the loadinghistory. Numerical analysis results showed that the slit-friction hybriddampers optimally distributed based on life cycle cost proved to be effectivein minimizing the failure probability and the repair cost after earthquakes.

[3]胡有林,韩庆兰.基于贝叶斯网络的产品生命周期成本控制研究[J].2016(18):173-177.

【摘要】文章为了实现不确定性情境下的产品生命周期成本总体优化,论文采用贝叶斯网络方法构建了产品生命周期成本贝叶斯网络模型,研究了产品生命周期各个过程的活动对总成本的影响机理,并运用成本概率进行度量,从而实现产品生命周期成本活动之间作用关系的定量表示,运用成本概率计算出成本估算值,与既定的目标成本上限、下限比较,实现对成本的有效控制。并以某机械制造企业生产的工矿机车产品为研究对象对模型进行了检验。研究结果表明,该方法既可以解决在不确定情境下的产品生命周期总成本控制,又可以对产品生命周期过程活动的相互作用进行定量化的控制,从而将活动层的成本控制在既定范围之内。

[4]杨美莲.论建筑施工企业项目全生命周期成本管理与控制[J].2018(24):128.

【摘要】随着建筑行业的高速发展, 我国招投标市场不断发展和日趋成熟, 建筑施工企业在国内市场的竞争日益加剧, 利润空间不断被缩小, 如果建筑施工企业想要得到更高的利润和赢得更多的市场, 就要加强自身企业的成本管理, 建筑施工企业既要按质按量的完成项目, 也要控制项目的成本。

[5] 刘冬.论生命周期成本法下对企业全成本的分析与控制[J].2019,13(32):265 268.

【摘要】传统的成本分析法已经不能对企业全成本进行科学的分析和控制，因此生命中期成本法作为一个科学的成本分析与控制方法，能够对企业全成本做出合理的分析与控制。文章从生命周期成本法的基本理论出发，对生命成本法下对企业全成本分析与控制列举了具体案例进行了分析，目的在于提高企业分析与控制成本的能力。

[6]秦荣生.“互联网 ”时代会计行业的发展趋势[J].2015(12):20-24.

【摘要】"互联网 "时代正对我国社会经济产生巨大的影响,并进一步影响会计行业的发展趋势。本文论述了"互联网 "的涵义与特征,对"互联网 "时代会计行业的发展进行了剖析,提出了"互联网 "推进会计服务水平升级、促使会计服务效率提高、促进会计服务平台建设、改善会计服务资源配置、实现全流程会计服务、优化会计服务企业布局、改变会计服务监管模式和催生会计教育新形式等发展趋势。

[7]徐琮.大数据在制造业企业成本管理中的应用研究[J].2018(24):142 145.

【摘要】当今社会, 科技进步飞速, 网络发展的尤其迅速, “大数据”应运而生, 不断被人们所熟知, 并进行应用。大数据主要指对现有信息进行多层创新性的处理模式, 以此来提高其决策力、洞察力等能力。虽然现今社会网络发展迅速, 但是实业还是国家支柱产业之一, 制造业作为老牌实业, 其重要性不言而喻, 有着不容忽视的地位。基于此, 本文对大数据在制造业企业中的实际应用进行了深入透彻的研究与分析, 希望通过分析能够做到科技与传统之间的完美结合。

[8] HuidongMa. Research on the Application of ERP System in Manufacturing EnterpriseCost Management[P]. Proceedings of the 2019 International Conference onEducation Science and Economic Development (ICESED 2019),2020.

【摘要】Cost management is an important part of strategicmanagement of manufacturing enterprises and plays an irreplaceable role inthe development of manufacturing enterprises. The reality is that manymanufacturing companies have problems with cost management. For example, thecost accounting cycle is long, and the cost allocation method is notscientific, and the cost management method is obsolete. The application ofERP system can solve the cost management problem of manufacturingenterprises. Therefore, this paper puts forward some suggestions from theaspects of optimizing the selection of ERP system, and strengthening theapplication of ERP system, and strengthening personnel training , and doingwell the maintenance of ERP system.

[9] Dasan Yaleeni Kanna,Lam Man Kee,Yusup Suzana,Lim JunWei,Lee Keat Teong. Life cycle evaluation of microalgae biofuels production:Effect of cultivation system on energy, carbon emission and cost balanceanalysis.[J]. The Science of the total environment,2019,688.

【摘要】The rapid depletion of fossil fuels andever-increasing environmental pollution have forced humankind to look for arenewable energy source. Microalgae, a renewable biomass source, has beenproposed as a promising feedstock to generate biofuels due to their fast growthrate with high lipid content. However, literatures have indicated thatsustainable production of microalgae biofuels are only viable with a highlyoptimized production system. In the present study, a cradle-to-gate approachwas used to provide expedient insights on the effect of different cultivationsystems and biomass productivity toward life cycle energy (LCEA), carbonbalance (LCCO2) and economic (LCC) of microalgae biodiesel productionpathways. In addition, a co-production of bioethanol from microalgae residuewas proposed in order to improve the economic sustainability of the overallsystem. The results attained in the present work indicated that traditionalmicroalgae biofuels processing pathways resulted to several shortcomings,such as dehydration and lipid extraction of microalgae biomass required highenergy input and contributed nearly 21 to 30% and 39 to 57% of the totalenergy requirement, respectively. Besides, the microalgae biofuels productionsystem also required a high capital investment, which accounted for 47 to 86%of total production costs that subsequently resulted to poor techno-economicperformances. Moreover, current analysis of environmental aspects ofmicroalgae biorefinery had revealed negative CO2 balance in producing microalgaebiofuels.

[10] 王琳.全生命周期视角下的战略采购成本管理[J].2019(17):69-71.

【摘要】战略采购的实施,应在集中市场与资源的基础上,更加着眼于对物料供应的细分、对供应商的评价和管理以及对战略采购全生命周期成本的分析,从而为企业争取明显的竞争优势。本文介绍了全生命周期成本管理理论在战略采购中的应用逻辑,结合物料细分理论构建了全生命周期成本因素分析模型。在此基础上提出现阶段战略采购面临的突出问题,包括全生命周期成本数据收集与整合困难,缺少专业、客观的分析工具,缺乏基于全生命周期理念的采购决策与策略调整。最后,从战略采购流程机制改进、供应商评价、战略供应商管理模式优化和技术环境建设等角度,提供可供参考的解决方案。

[11] 郭艳荣.基于生命周期的作业成本管理探究[J].2019(30):126-127.

【摘要】企业的经济可持续发展进步离不开对经济成本的管理工作,但是现阶段我国许多企业在生产经营的过程中,对于作业成本的管理工作还存在许多不足之处,无法满足企业的发展需求。这就需要管理人员在实际管理工作过程中,应当意识到生命周期理论的重要作用,结合企业的发展实际情况科学制定管理政策。因此,本文就主要基于生命周期的内容和理论研究优化作业成本管理的可行方式,希望能为企业现阶段的管理工作提供一定的参考意见。

[12] 杨尚映.全生命周期成本管理企业实践重点难点问题探讨[J].2018(11):30-31.

【摘要】本文从当前时期大多数企业成本管理工作的现状入手,结合成本管理工作的重点,谈谈全生命周期成本管理的应用价值以及在实践过程中应该注意的重难点问题。

[13] 徐小桐,范英杰.传统服装制造业向新型平台生态企业转型升级后的盈利路径研究[J].2018(15):78-80.

【摘要】在经济发展新常态背景下,各行业正在以新技术、新产业、新生态、新模式为核心驱动力量推进新旧动能转换,传统服装制造业正面临着转型升级的巨大挑战。文章从个性化定制服装产业、输出模式及可复制的解决方案等方面分析了红领集团由传统服装制造业向平台生态企业酷特智能转型升级后的盈利路径,以期为传统服装制造业转型升级提供思路。

[14] 胡永平,陈冰川,左燕.基于产品生命周期的成本控制研究[J].2016(23):81-83.

【摘要】基于产品生命周期理论,对产品生命周期各阶段的成本进行分析,以此建立产品成本信息库,利用成本信息库使财务人员与产品设计人员在产品研发设计阶段能够对产品成本实现共同控制,从而打破传统成本控制的束缚。从一个全新的视角考虑成本控制,即在产品生命周期初期的研发设计阶段开始进行企业产品成本控制,以期达到从源头降低成本的目的。

[15] 冉凡军.基于产品生命周期的成本控制新思维研究[J].2019,22(14):11-12.

【摘要】本文从产品全生命周期的角度进行企业成本控制分析,分别从产品全生命周期的各个阶段来研究各个阶段成本控制应注意的问题以及在各个阶段企业成本控制的中心工作,力图为企业成本控制方法提供一种新的思考视角。

[16]刘敬薪.基于大数据平台的T公司成本控制优化研究[J].2020(03):114-116.

【摘要】大数据时代下,商业竞争加剧,作为现代企业核心竞争力的主要因素,成本控制显得愈发重要。在企业生产经营过程中,各类成本数据往返于企业的各个流通环节,通过大数据平台有效挖掘和整合数据,并进行深层次的综合分析,进而能够最大程度地优化企业成本控制。本文以T公司为研究对象,探析企业如何利用大数据平台对生产、采购、销售成本进行控制,并提出相关优化建议。