Erstellung eines unternehmensspezifischen LCC Modells als Entscheidungshilfe für Investitionsalternativen von Maschinen und Anlagen

Translated title of the contribution: Development of a company-specific LCC model as a decision support for investment alternatives of machines and plant-assets

Harald Koch

Research output: ThesisMaster's Thesis

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Industrial enterprises can choose from a range of suppliers of machines and plant-assets in order to carry out their production tasks. Entrepreneurial decisions made in this context favouring a certain machine or plant-asset are predominantly based on the lowest purchasing price. To simply consider the investment costs when procuring means of production does usually not prove to be the most cost effective option in realizing production tasks for a company throughout the machine or plant-asset’s lifecycle. A differentiated analysis and calculation of the occurring costs in the individual stages of a machine or plant-asset’s lifespan provides essential information about the machine or plant-asset that is the most cost effective during its entire lifecycle. For providers as well as clients a variety of Life-Cycle-Costing (LCC) models and guidelines for the calculation and consideration of the life cycle costs of machines and plant-assets are available. However, these models and guidelines take different cost categories, cost drivers and other criteria into consideration. The aim of this master thesis is the development of an ideal generic LCC model for machines and plant-assets by merging, completing and standardization of contents of current LCC models and guidelines. In addition, this LCC model will be individually adapted to the requirements of the company Constantia Teich. This company-specific LCC model can identify the main cost drivers in the purchase phase, the operating phase and the disinvestment phase of the available range of machines and plant-assets. This, in turn, enables an optimization of the choice of machines and plant-assets concerning their cost effectiveness and performance using the example of Constantia Teich.
Translated title of the contributionDevelopment of a company-specific LCC model as a decision support for investment alternatives of machines and plant-assets
Original languageGerman
  • Biedermann, Hubert, Supervisor (internal)
  • Schröder, Werner, Co-Supervisor (internal)
Award date22 Mar 2013
Publication statusPublished - 2013

Bibliographical note

embargoed until 12-02-2018


  • Machines and plant-assets
  • investment alternatives
  • Life-Cycle-Costing
  • Life-Cycle-Costing-Models

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