LCC of 2 project?

2021-03-10 10:47 pm

Assignment 1 – Session 10 Life Cycle Cost Benefit Analysis
Assuming the rate of interest is 3% per annum compound and product life of curtain wall is 12 years; compare the Life Cycle Cost of the following options:
• Capital expenditure of Option “A” is $10,000,000. It requires refurbishment in every 4th year at a cost of $500,000 and annual maintenance at $50,000.
• Capital expenditure of Option “B” is $8,000,000 which requires refurbishment after every 3 years at a cost of $1,200,000. It also requires one minor replacement at a cost of $200,000 after 6 years and annual maintenance at $80,000.
Which option is better in this case?

回答 (1)

老怪物

2021-03-11 7:08 am

✔ 最佳答案

最後一年無需再維護及翻新, 但中間年度假設翻新
和維護不相互排除. 如翻新年度不維護, 則計算式中
翻新費用可減除維護費用.

Option A:
12年總支出,
= 1o,ooo,ooo+5oo,ooo×(12/4-1)+5o,ooo×(12-1)
= 11,550,000
考慮利息, 折算所有支出之現值:
PV = 1o,ooo,ooo+5oo,ooo×(1.03^(-4)+1.03^(-8))
+ 5o,ooo×(1.03^(-1)+...+1.03^(-11))
= 11,420,753.67

Option B:
12年總支出,
= 8,ooo,ooo+1,2oo,ooo×(12/3-1)+2oo,ooo +8o,ooo×(12-1)
= 12,680,000
考慮利息, 折算所有支出之現值:
PV = 8,ooo,ooo+1,2oo,ooo×(1.03^(-3)+1.03^(-6)+1.03^(-9))
+2oo,ooo×1.03^(-6)+8o,ooo×(1.03^(-1)+...+1.03^(-11))
= 12,233,064.18

不管以現金支出之現值為準, 或以總支出金額來看,
Option B 都是較不利的.

👍 1 👎 0