2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
Product Life-Cycle
Cost Breakdown
A: Pre-Manufacturing
--------------------------------
1. R&D
2. Patents, Copy Rights,
Licenses & Franchises
3. Design Cost
4. Testing
5. Approvals
B: Manufacturing
-----------------------------
1. Direct Materials
2. Direct Labor
3. Overheads
C: Post-Manufacturing
---------------------------
1. Admin Cost
2. Distribution Cost
3. Advertising Cost
4. Other Cost
5. Decommissioning Cost
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50

Life-Cycle Costing