Accession Number : AD0768116

Title :   Comparative Annual Costs,

Corporate Author : ARMY MATERIEL COMMAND TEXARKANA TEX INTERN TRAINING CENTER

Personal Author(s) : Norton,Monte G. ; Foster,Joseph W.

Report Date : JUL 1971

Pagination or Media Count : 57

Abstract : Comparative annual costs offers a simple and exact method of comparing costs of capital investment alternatives. It allows for interest and can be used for a single piece of equipment or for an entire plant. Differences in first cost, service life, operating expense, deterioration and obsolence cost, and salvage value are accounted for, and there is no limit to the items which can be considered. The calculations are readily made with only two tabulated factors. Comparative annual costs can be applied as either a quick evaluation of equipment investment alternatives or a formal method of machine tool replacement analysis. (Author)

Descriptors :   (*ECONOMICS, DECISION MAKING), REPLACEMENT THEORY, OBSOLESCENCE THEORY, INDUSTRIAL EQUIPMENT, COSTS, STATISTICAL ANALYSIS, COMPUTER PROGRAMS

Subject Categories : Economics and Cost Analysis

Distribution Statement : APPROVED FOR PUBLIC RELEASE