TECHNIQUE OF AN ECONOMIC ASSESSMENT OF A PAYBACK PERIOD OF AGRICULTURAL MACHINERY
Issue № 9, 2014, article № 12, pages 69-73
Section: Problems of agroeconomic researches
Original language title: МЕТОДИКА ЭКОНОМИЧЕСКОЙ ОЦЕНКИ СРОКА ОКУПАЕМОСТИ СЕЛЬСКОХОЗЯЙСТВЕННОЙ ТЕХНИКИ
Abstract: The adequate assessment of a payback period of agricultural machinery will allow to determine objectively use term, the moment of write-off of equipment, and also expediency of technical re-equipment of productions in agriculture. In article methodical approaches to an assessment of a payback period of harvest equipment, taking into account specifics of its use in agriculture are offered. Factors uses of agricultural machinery influencing economically justified term are also allocated. Decisive factors for definition of the optimum moment of updating of agricultural machinery are: dynamics of change of own general expenses for its contents and average costs of the corresponding new cars. The technique of an assessment of a payback period of the equipment acquired instead of offered by authors leaving operation at the enterprise considers the additional income from sale of old equipment, possible costs for its utilization, a difference in productivity. When leaving equipment it is necessary to consider its production capabilities which the enterprise loses, however sale of this equipment allows to compensate part of expenses for acquisition of new equipment.