System costs can be considered in many different ways. For example, the cost for making the system and the cost for operating it may be used as a basic for judging the total cost. The total cost may also be arrived at in another fashion, as, for example, the sum of the fixed cost, variable cost, past investment and other charges. Furthermore, in many cases where systems engineering is required several time phases are involved for which the cost factors may be significant, such as the study phase, the breadboard phase, the prototype phase, and the production phase.

Systems Engineering Methods (1967), p. 13