采运系统费用分析计算

考虑投资时间增值因素,研究了采运设备系统成本和适宜更新期的理论计算方法,并进行了实例分析和计算。这对提高采运企业生产效率、降低生产成本和提高企业的管理水平极为重要,也是决定一个企业胜负的关键。采运机械生产成本由固定费用和运用费两大部份构成。固定费有折旧费,投资利息、税收和保险;运用费有维修费,油料费,轮胎费和劳动工资。 采运设备适宜更新期为设备在使用时间里,其费用最小的使用时期。理论分析证明:当下年度设备运用费现值大于或等于该期总费用现值时,此时为设备适宜更新期。

A STUDY ON COST CALCULATION AND ANALYSIS OF LOGGING SYSTEM

This paper described a theoretical methodology for calculating costs and optimum lifespace of logging equipment with considering interest rate of investment.The cost analysis provides important clues to equipment efficiency, which leads to logging corporation efficiency.For this reason, it is appropriate to discuss how equipment costs play a key part in the relative success or failure of logging corporation.The total cost of using logging machine can be classified under two heading, ownership and operating, which break down as follows.1 . Ownership costs: depreciation , investment, interest, taxes and insura-nce;2 . Operating costs, maintenance cost,fuel consumption, lubricant costs, tire costs and labor wages.All costs and expenses illustrated in this presentation are of examples and of methods.Economic life of logging equipment is A period in which the total machine costs are the lowest.A logging equiment siould be replaced when the total of its cumulative costs will exceed or equate the lowest costs.A calculating equation is as follows.Where; Sn……the total of its cumulative yearly costs.C……the operating costs;n……the operating years;i……the interest rate of investment.Namely, the logging equipment should be obsolete when its operating costs in next year will equate or exceed the total of its cumulative yearly costs.