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Book Cover
Book
Author Australian National Audit Office.

Title Life-cycle costing in the Department of Defence : Department of Defence / the Auditor-General
Published Canberra : Australian National Audit Office, 1998

Copies

Location Call no. Vol. Availability
 MELB  KM 331 K1 Aus/Are  1997-98/43  AVAILABLE
Description xviii, 83 pages ; 25 cm
Series Parliamentary paper / the Parliament of the Commonwealth of Australia, 0727-4181 ; no. 80 of 1998
Performance audit / Australian National Audit Office
The Auditor-General audit report, 1036-7632 ; no. 43, 97-98
Australian National Audit Office. Performance audit
Audit report (Australian National Audit Office) ; 1997-98, no. 43
Parliamentary paper (Australia. Parliament) ; 1998, no. 80
Contents Part 1. Audit summary -- Key findings -- Recommendations -- pt. 2. Audit findings and conclusions -- 1. Introduction and background -- 2. Implementation of LCC in the Department of Defence -- 3. The use of LCC in the capability proposal stage -- 4. The use of LCC in the acquisition stage -- 5. The use of LCC in the In-service stage -- 6. Facilities -- 7. Administrative acquisitions -- 8. Data and models -- 9. Budgeting -- 10. Organisation and staffing -- pt. 3. Appendices -- App. 1. Better practice in life-cycle costing
Summary Life-cycle costing (LCC) is a technique for estimating the total cost of ownership of an asset over its lifetime. Its purpose is to assist decision-makers in making more-informed decisions concerning management of assets. These decisions can occur at any stage throughout the management of an asset. The object of the audit was to report on whether Defence applies LCC appropriately in support of decisions throughout the acquisition and management of its capital assets, and to make recommendations for any improvement. Defence agreed to all but one of the audit recommendations. Defence added, however, that many of the recommendations are not new and do not present fresh approaches to assist in managing life-cycle costing. The report makes clear that the approaches recommended by the ANAO are based in part on actual and proven commercial or overseas experience. The recommendations are intended to prompt a more business-like approach to Defence operations by promoting greater awareness of life-cycle costs across the agency
Notes Includes: Better practice in life-cycle costing
Also available electronically via World Wide Web. ANAO address last viewed 26/9/2007
Subject Australia. Department of Defence -- Auditing.
Life cycle costing -- Australia.
ISSN 0727-4181
1036-7632
ISBN 0644388498
Other Titles Better practice in life-cycle costing
Better practice in life-cycle costing