Cost management is a process that contributes to increases in efficiency that have an impact on a finished product. Comprehensive cost management uses information that is created by the cost accounting system and new concepts of measurement and valuation of product manufacturing costs. This paper presents the product life cycle costing (LCC) method and the target cost method as concepts used in cost management based on the example of the SPARTAN system. SPARTAN is a stationary training system designed to train, monitor and evaluate sighting and shooting techniques for small arms. The LCC method refers to the estimated cost of a product (in our case, the SPARTAN system) life cycle and it is calculated as the sum of the acquisition costs, ownership costs and operating costs. Having taken into account costs of acquisition, ownership and operation, the results of the LCC analysis were obtained, which show that, keeping in mind the whole life cycle cost, it will be more profitable to purchase the modernized version of the SPARTAN system despite its higher acquisition costs.

中文翻译：

---

基于Spartan多媒体拍摄培训系统实例的产品生命周期成本管理模型

成本管理是一个有助于提高对成品产生影响的效率的过程。综合成本管理使用由成本会计系统创建的信息以及产品制造成本的计量和估价的新概念。本文以 SPARTAN 系统为例，介绍了产品生命周期成本法 (LCC) 和目标成本法作为成本管理中使用的概念。SPARTAN 是一种固定式训练系统，旨在训练、监测和评估小型武器的瞄准和射击技术。LCC 方法是指产品（在我们的例子中是 SPARTAN 系统）生命周期的估计成本，它计算为购置成本、拥有成本和运营成本的总和。考虑到购置、拥有和运营成本，