Unterschiede

Hier werden die Unterschiede zwischen zwei Versionen angezeigt.

--- en:grundlagenhandbuch:kostenkalkulation [2026/02/09 21:07] – [Depreciation] neelest
+++ en:grundlagenhandbuch:kostenkalkulation [2026/05/28 10:01] (aktuell) – deppe2
@@ Zeile 15: / Zeile 15: @@
 The machine dependent costs are determined by the following equation:
-$$K_{Maschine} = K_{Ab} + K_R + K_I + K_Z + K_E$$
+$$K_{Maschine} = K_{Ab} + K_R + K_I + K_Z + K_E \tag{1}$$
 The parameters of the equation will we explained below.
@@ Zeile 27: / Zeile 27: @@
 ^ Depreciation costs $K_{Ab}$ ^ $K_{Ab} = \frac{W_{Wb}}{t_N}$ ^
 | Current replacement cost $W_{Wb}$ | $W_{Wb} = K_{Ask} \cdot I_p$ |
-| Acquisition cost $K_{Ask}$ | Vom User vorgegebener Parameter. |
+| Acquisition cost $K_{Ask}$ | tbd  |
 | Price index $I_p$ | 1,21 |
 | Machine life $t_N$ | - |
@@ Zeile 36: / Zeile 36: @@
 To calculate the occupancy costs the following parameters are needed:
-Occupancy costs $K_R$                          $$K_R = B_R \cdot P_{Fl} \cdot 12$$
-^ Required space | $B_R$ | 20 m² |
+^ Occupancy costs $K_R$ ^ $K_R = B_R \cdot P_{Fl} \cdot 12$ ^
-^ Price per m² | $P_{Fl}$ | 9 € |
+| Required space $B_R$ | 20 m² |
+| Price per m² per month $P_{Fl}$ | 9 € |
 The occupancy costs results when the required space is multiplyed by the price per m².
@@ Zeile 47: / Zeile 48: @@
 The addition of the wear costs and the maintenance costs are total maintenance costs.
-^ Wear costs | $K_V$ |
+^ Total Maintenance Costs $K_I$ ^ $K_I = K_V + K_W$ ^
-^ Maintenance costs | $K_W$ |
+| Wear costs | $K_V$ |
-^ Sum | $K_I$ | $$K_I = K_V + K_W$$ |
+| Servicing costs | $K_W$ |
 ==== Imputed Interest Expense ====
 The calculation of the average interest rate is based on the assumption that after the machine life time the declining balance is zero. The interest rate is defined with 8 percent in SIGMA but can be adjusted if it is needed.
-Imputed interest expense $K_Z$                  $$K_Z = \left(\frac{K_{Ask}}{2}\right) \cdot Z_s$$
+^ Imputed interest expense ^ $K_Z = \left(\frac{K_{Ask}}{2}\right) \cdot Z_s$ ^
+| Interest rate $Z_s$ | 8 % |
-^ Interest rate | $Z_s$ | 8 % |
 ==== Energy Costs ====
@@ Zeile 63: / Zeile 62: @@
 The energy costs are the sum of driving costs, heating costs and water costs. The drive power is calculated with SIGMA and divided by the efficiency factor of the engine $\eta_M$ and the gear $\eta_G$. This results in the following equation:
-$$e_{eff} = \frac{e}{\eta_G \cdot \eta_M}$$
+$$e_{eff} = \frac{e}{\eta_G \cdot \eta_M} \tag{2}$$
 The heating capacity $\dot{Q}_H$ is the sum of all positive heat flows along the screw. $\dot{Q}_H$ is divided by the throughput, so that the heating capacity in kWh/kg can be calculated. The equation is:
-$$\frac{\dot{Q}_H}{\dot{m}}$$
+$$\frac{\dot{Q}_H}{\dot{m}} \tag{3}$$
 Cooling costs are estimated of water consumption. For this purpose a contact cooling is adopted and the following formula is used to calculate the volume flow:
-$$\frac{\dot{Q}_C}{c_{pw} \cdot \rho_w \cdot \Delta T}$$
+$$\frac{\dot{Q}_C}{c_{pw} \cdot \rho_w \cdot \Delta T} \tag{4}$$
 $\dot{Q}_C$ is the sum of all negative heat flows along the screw. $c_{pw}$ is the specific heat capacity and $\rho_w$ the density of water. The temperature difference of the contact cooling is assumed with 5 Kelvin.
@@ Zeile 79: / Zeile 78: @@
 The amount of operating hours is determined by the following equation:
-$$t_{Bs} = t_C - t_M - t_R - t_A$$
+$$t_{Bs} = t_C - t_M - t_R - t_A \tag{5}$$
 With
@@ Zeile 92: / Zeile 91: @@
 To calculate the machine hour rate, the machines cost must be divided by the operating hours.
-$$M_{SS} = \frac{(K_{Ab} + K_R + K_I + K_Z + K_E)}{t_{Bs}}$$
+$$M_{SS} = \frac{(K_{Ab} + K_R + K_I + K_Z + K_E)}{t_{Bs}} \tag{6}$$
 ===== Full Cost Calculation =====
@@ Zeile 112: / Zeile 111: @@
 The material costs can be calculated with the following equation:
-$$\left(\sum_{i=1}^n \dot{m} \cdot K_M \cdot A_m\right) \frac{t_{eff}}{t_{Bs}}$$
+$$\left(\sum_{i=1}^n \dot{m} \cdot K_M \cdot A_m\right) \frac{t_{eff}}{t_{Bs}} \tag{7}$$
-This equation multiplies the amount of material with the respective material price and its fraction $A_m$. It applies $\sum_{i=1}^n A_m = 1$. Then the sum is multiplied by the ratio $\frac{t_{eff}}{t_{Bs}}$. This ratio indicates the proportion of the effective machine running time to the operation hours and takes the degraded material into account. For $\frac{t_{eff}}{t_{Bs}}$ applies:
+This equation multiplies the amount of material with the respective material price and its fraction $A_m$. It applies $\sum_{i=1}^n A_m = 1$. Then the sum is multiplied by the ratio $\frac{t_{eff}}{t_{Bs}}$. This ratio indicates the proportion of the effective machine running time to the operation hours and takes the degraded material into account.
-$$\frac{t_{eff}}{t_{Bs}} \leq 1$$
+For $\frac{t_{eff}}{t_{Bs}}$ applies: $\frac{t_{eff}}{t_{Bs}} \leq 1 $
 The overhead rates are expressed as percentages and considered as follows:
   * The overhead costs of supplies are calculated pro rata from the material costs. It applies:
-$$GK_M = EK_M \cdot P_M$$
+$$GK_M = EK_M \cdot P_M \tag{8}$$
   * The residual production is calculated pro rata from the manufacturing costs. It applies:
-$$GK_F = L_F \cdot P_F$$
+$$GK_F = L_F \cdot P_F \tag{9}$$
   * The overhead costs of administration and sales are calculated pro rata from the production costs. It applies:
-$$GK_{VW} = K_{Herst} \cdot P_{VW}$$ and $$GK_{VT} = K_{Herst} \cdot P_{VT}$$
+$$GK_{VW} = K_{Herst} \cdot P_{VW} \tag{10}$$ and $$GK_{VT} = K_{Herst} \cdot P_{VT} \tag{11}$$
 The prime costs are calculated with the following equation:
-$$K_S = K_{Herst} + GK_{VW} + GK_{VT}$$
+$$K_S = K_{Herst} + GK_{VW} + GK_{VT} \tag{12}$$
 ===== Symbols =====