Hence, the results are consistent with the theoretical expectations of the research. What is of particular interest to this study and the generalization of its findings is that three specific variables have been identified in a random sampling of manufacturing firms that influence the application of life cycle cost analysis. These results suggest that organizations find life cycle analysis important in responding to specific customer requirements as well as in seeking competitive advantage, and facilitated by improved IS information quality. In turn, life cycle analysis should enhance the capacity of those firms using it to understand more fully the financial dimensions of their products from inception to final disposal (e.g. Hansen and Mowen, 1992; Murthy and Blischke, 2000).