Because they all consider product life cycle cost and improving design program,we can regard DFC as the further development of DTC.

• 本文通过全生命周期成本与成本核算中成本信息的分析，给出了全生命周期成本数据的收集和使用的途径和原则，为DFC中全生命周期成本的计算打下了基础。