การศึกษาการประเมินราคาเครื่องจักรสำหรับอุตสาหกรรมไทย

Abstract

To propose a new method of machine value appraisal for Thai industries. Because the traditional method which follows on the accountant method does not consider the real performance of machines, this thesis proposes the method based on international standard for apraising the value of machines in order to perform the real performance of machines. The proposed method is based on three international standard approaches which are (1) cost approach : using replacement analysis, (2) income approach : using value engineering, and (3) market approach : using utility theory, decision table, and expected monetary value. To demonstrate the success of applications, the machines can be classified into two cases. For the first case, has complete information, the cost approach is applied. It shows that the method based on this approach can give the appraisal value which is less than the method of the department of industrial work about 20.92-43.41%, less than the straight line depreciation method about 5.75-25.43%, and more than the sum of year digits depreciation method about 9.22-23.46%. For the last case, cost approach is applied to machines with incomplete information. The appraisal value is less than the method of Department of Industrial Work about 75.68-78.08%, less than the straight line depreciation method about 35.14-36.99%, and more than the sum of year digits depreciation method about 25.34-26.35%. The main reson which causes these differences is that the proposed method focuses on the real performance of machine such as price, operating costs, maintenance costs, and so on, while the traditional method concerned only the accountant information.