أثر حساب الكلف ومتوسطاتها على قرارات الاستبدال دراسة تطبيقية في الشركة العامة لإنتاج الطاقة الكهربائية ( محطة كهرباء النجيبية )

Abstract

Computing the costs of strategic decisions such as re-selling is a very important technique in decision – making and particularly decisions of financial nature.

This research clarifies , through computing the costs and their means , the relations between the costs on one hand and the time on the other. It also provides a clear vision for the administration of how to make use of this relation to take the decision of replacing the old generator and investing in the new one. Keeping the old generator in service means adding more burden of the current costs to the company or the company should buy a new generator that support the efficiency of performance of the company in producing electricity and in reducing current costs at the same time.

The research recommends among other things that the administration of the company think seriously after the third year of selling the generator before the end of its productivity life – cycle . other wise , the company will be responsible to pay the current costs and the means of high costs .