446 Journal of the Spanish Institute for Strategic Studies N. 6 / 2015 Figure 2: Estimation methods used by NASA, p. 14. In the earliest stages, the decision support method and the simulation method are most used. This comes as no surprise since these techniques can be employed using subjective judgements that make up for the lack of historical data. Simulation and optimisation methods are used in the development, production and use or support stage to estimate the cost of upkeep and the impact of alternative upkeep scenarios. During the use/system support phases, an activity-based costing system is used. The ABC method is the most widely used to obtain current costs. Table II: Summary of the Estimating Methods used by NATO (No. of countries in colour).27 27 NATO. RTO-TR-SAS-054.Op. Cit, 2007, Pp. 4-12. http://revista.ieee.es/index.php/ieee
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