Standardisierungspotentiale lebenszyklusbasierter Modelle des strategischen Kostenmanagements

Tremendous increases in indirect costs can be found in many industries. Consequently, life cycle cost analysis models are getting more important in strategic cost management. However, existing models differ significantly from each other as they have been developed mainly for specific applications. In order to enable a common use of those models, a standardization of these models is required. We examine the potentials of standardizing models for life cycle cost analysis. In a first step, requirements regarding a standard model are derived from literature. As a second step, existing approaches found in literature are compared to the afore derived demands and it is analyzed to what extent they match the standardization requirements. Based on this comparison, we identify and discuss avenues for further research.