부산대학교 도서관

In the article, the possibilities of using Life Cycle Costing (LCC) method when forming costs of research and development are considered. Authors have investigated the fields using of this method and conclusions are drawn on impossibility of his independent realization in this connection the analysis of abilities to integrate LCC with other techniques positioned by special literature as methods of cost management is made. Besides, in article authors have offered the scheme of application of LCC at stages of life cycle of an industrial product.