Question

Себестоимость продукции до внедрения нового оборудования составляла 350 р., после внедрения – 280 р., годовой объем продукции - 132000 ед. Стоимость приобретенного оборудования 11,25 млн.р. Рассчитайте срок окупаемости дополнительных затрат и коэффициент эффективности мероприятия при временной рекомендации – 2 года.

Answer 1

Установка нового оборудования окупится за 15 месяцев:
при старом оборудовании за год завод произведёт продукции 132 тыс штук за 46,2 млн, На новом оборудовании: за 36,96 млн. ( 280*132 000 ). Экономия 9,24 млн руб в год. или 770 тыс в месяц. Стоимость нового оборудования 11,25 млн / 770 тыс = 15 месяцев.

Answer 2

Calculation of Payback Period and Efficiency Ratio

To calculate the payback period and efficiency ratio for the investment in new equipment, we need the following information:

- Initial cost of the equipment: 11.25 million rubles - Cost reduction in production after implementation: 350 rubles per unit before implementation, 280 rubles per unit after implementation - Annual production volume: 132,000 units - Recommended payback period: 2 years

Step 1: Calculate the annual cost reduction due to the new equipment

The cost reduction per unit after implementation is 350 - 280 = 70 rubles.

The total cost reduction per year can be calculated by multiplying the cost reduction per unit by the annual production volume:

Total cost reduction per year = 70 rubles/unit * 132,000 units = 9,240,000 rubles/year

Step 2: Calculate the payback period

The payback period is the time it takes for the additional costs of the investment to be recovered through the cost reduction.

Payback period = Initial cost of the equipment / Total cost reduction per year

Payback period = 11,250,000 rubles / 9,240,000 rubles/year ≈ 1.22 years

Since the payback period is less than the recommended 2 years, the investment is expected to be recovered within the recommended time frame.

Step 3: Calculate the efficiency ratio

The efficiency ratio measures the effectiveness of the investment by comparing the total cost reduction to the initial cost of the equipment.

Efficiency ratio = Total cost reduction per year / Initial cost of the equipment

Efficiency ratio = 9,240,000 rubles/year / 11,250,000 rubles ≈ 0.82

The efficiency ratio is approximately 0.82, indicating that the investment is expected to generate a cost reduction that is 82% of the initial cost of the equipment.

Please note that the calculations provided are based on the given information and assumptions. It is important to consider other factors and conduct a comprehensive analysis before making any investment decisions.