The adoption and benefits of life cycle costing

摘要: Although life cycle costing (LCC) is well established in theory and practice, little known about the conditions of its adoption impact on achievement cost-management goals. Therefore, this paper aims to analyze benefits LCC.,The analyses are based questionnaires collected from a survey German firms.,The results demonstrate that extent LCC positively associated with guarantee warranty costs, voluntary upfront follow-up costs for ecological sustainability target adoption. In contrast, negatively amount precursors and/or intermediates purchased. The also firms perceive be beneficial various aspects cost management. Firms report greatest benefit related identification drivers.,This investigation provides starting point future studies LCC. This study subject limitations, particularly respect operationalization our independent variables, number contextual variables general limitations research.,The inform practitioners situations which it most appropriate adopt addition, identifies goals supported by use LCC.,This first comprehensive analysis advances literature regarding Furthermore, research into implementation effects management accounting practices.