451 Javier Pastor Sánchez Life Cycle Cost Estimation Procedure for a Weapon... account is a management point of contact integrating the scope, budget, actual cost and the timetable and compares these with the value generated in order to measure performance.36 B) In a military programme in Spain by means of breakdown structures Instruction 67/2011 stipulates that: “In order to designate a procurement option, the Directorates-General of the State Secretariat shall follow a standardised procedure that guides and systematises the analysis of the operational or functional solution defined in the REM (General Staff Requirements) or DDR (Definition of Requirements Document). This procedure will be built around the following structures according to its purpose: 1. Product Breakdown Structure (PBS), which breaks down the operational or functional solution proposed into the elements or subsystems that constitute it. 2. Work Breakdown Structure (WBS), which identifies the activities necessary to proceed to procurement and upkeep of the elements identified in the previous structure. 3. Cost Breakdown Structure (CBS), which breaks down the cost of the solution into cost elements by accounting for their nature and typology on the basis of the two previous structures.” For this purpose, the GEC undertook a study whose objective was to define structures enabling the standardisation of the costs of defence systems so as to: 1. Register the bids and declarations of incurred costs in a homogeneous and http://revista.ieee.es/index.php/ieee ordered way. 2. Ensure that these can readily be compared with one another. 3. Permit the creation of a database for the costs of systems forming a solid foundation for the production of new cost estimates for future defence systems. With a view to standardising cost information, military systems were grouped into 14 families (physical PBS) according to the nature of these systems. 1. Aircraft Systems; 2. Naval Systems (vessels); 3. Land Vehicle Systems; 36 PMI. A Guide to the Project Management Body of Knowledge. Op cit., 2013, P. 132
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