Equipment renewal program selection principles
(1) equipment renewal analysis should stand in an objective position to analyze the problem. The main point of the equipment renewal problem is to stand in an objective position, rather than stand in the position of the old equipment to consider the problem.
(2) Sunk costs are not considered. Sunk costs are the costs incurred by past investment decisions of established enterprises, not present decisions can be changed (or not affected by present decisions), have been included in the past investment cost recovery program.
(3) Rolling year-to-year comparisons. The principle refers to the determination of the best time to renew, should first be calculated to compare the remaining economic life of existing equipment and the economic life of the new equipment, and then use the rolling year-by-year calculation method for comparison.
Factors affecting the life span of equipment
(1) technical composition of the equipment, including the structure and processability of the equipment, and technological advances;
(2) cost of the equipment;
(3) object of processing;
(4) type of production;
(5) working shifts;
(6) level of operation;
(6) level of operation;
(7) number of employees;
(8) number of workers;
(9) number of employees;
(10) number of employees;
(11) number of workers;
(12) number of employees;
(14) number of employees. p>
(7) product quality;
(8) maintenance quality;
(9) environmental requirements.
Estimation of economic life of equipment
(1) Principles for determining the economic life span of equipment.
1) so that the equipment in the economic life of the average annual net income (net profit) to reach the maximum;
2) so that the equipment in the economic life of the one-time investment and a variety of operating costs to reach the minimum sum.
(2) the method of determining the economic life of the equipment in the static mode.
The N that minimizes eN. is the economic life of the equipment.
Equipment renewal program selection
Equipment renewal program selection is the new equipment program and the old equipment program for comparative analysis, that is, to decide to immediately purchase new equipment, out of the old equipment, or at least to retain the use of the old equipment for a period of time, and then replace the old equipment with new equipment.
In the static mode of equipment renewal program selection, can be carried out according to the following steps:
(1) Calculation of new and old equipment programs of different years of static average annual cost of use and economic life.
(2) Determine the timing of equipment renewal. Equipment renewal, even if economically advantageous, should not necessarily be done immediately.
1) If the average annual cost of continuing to use the old equipment for one year is lower than the average annual cost of using the new equipment, that is:
Then, do not renew the old equipment, continue to use the old equipment for one year.
(2) when the old and new equipment programs appear:
At this point, the existing equipment should be updated, which is the timing of equipment renewal.
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