由於國防預算的緊縮,待評估方案的壽期成本分析已成了決策的重要參考指標。特別是現代武器系統非常複雜且趨於精密,參與的單位及人員眾多,研製期程往往很長,影響成本之因素也相當的多。對於自行研製的武器系統,如何有效地掌握成本的分配,讓產品能具有較低的壽命週期成本及較高地效益,使產品不但能具有市場競爭力,並真正獲得顧客的認同,是值得重視的課題。 為了解決實務上的問題,本研究嘗試以國內自行研發的武器系統做對象,提出一個壽期成本分析的步驟、估算模式及應用工具,希望能透過簡單的數學模式訂定,以較易掌握的參數,對產品系統做成本的預估及分析,並提供敏感度分析及多重方案擇優分析的功能。透過文獻探討的整理,本研究建議以十一個步驟做為壽期成本分析的執行程序,並以參數式工程估算法發展出十六個子成本的估算模式,最後應用微軟公司的ACCESS 2000及EXCEL 2000發展出一個簡單的應用工具,並以一精簡範例做應用上的驗證,經評估其結果為可行。在未來的實務應用上,本系統將可依不同的需求做適度的數學模式及應用上的修改,以增加在運用上的彈性。
Due to the budget cut of the National Defense project, the life cycle cost(LCC) analysis of the alternatives play an important index during the evaluation process. Also, modern weapon systems are very complicated and require manpower, long period of time, and many cost factors. Hence, it is an important issue for developing the weapon system with cost control, lower life cycle cost, and high product competition. This study proposed a life cycle cost analysis model, which provided systematic procedures and estimate model so that the cost parameters, estimation, and analysis could be made with the capabilities of sensitivity analysis and trade-off analysis of multiple alternatives. This model included eleven procedures for LCC analysis, and sixteen sub-cost estimation model with parametric cost estimation. Finally, the software was developed with ACCESS 2000 and EXCEL 2000. The result shown that this model could be applied in a real case study. Also, this model can be modified with little efforts and more flexibility for the future project.