The cost classification in CBS should be well defined, and managers, engineers, accountants, and other members must have a common understanding of what is included in these cost categories. 2.Ĭosts are usually categorized based on important functions, activity levels, or material of the main component. The life-cycle costs include research and development costs, manufacturing and construction costs, system operation and support costs, and decommissioning and disposal costs. The system life-cycle cost should be considered and determined in the CBS. The CBS should have the following characteristics: 1. ![]() ![]() ![]() The CBS is tailored to the requirements of the different system missions. The CBS links targets and activities with resources and support elements are composed of functional activity domain, system main elements, and of one or more generic or ISHM-oriented system-like independent classifications.
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