26 Jun Penggantian lengan robot untuk pengeluaran wafer sedang
b) Penggantian lengan robot untuk pengeluaran wafer sedang dipertimbangka Pencabar yang terbaik berharga RM40,000 bagi kos pemasangan dan ak mempunyai jangka hayat ekonomi selama 12 tahun dan nilai pasaran RM1,80 pada masa itu. Dianggarkan perbelanjaan tahunan purata sebanyak RM20,00 setahun. Pertahanan membawa nilai seperti yang dinyatakan dalam Jadual Q3 (b) bawah. Replacement of a robotic arm for wafer production is being considered. The be challenger will cost RM40,000 for installation and will have an estimated economic life KIX2002 12 years and a RM1,800 market value at that time. It is estimated that annual expenses wil average RM20,000 per year. The defender carries the value as stated in Table Q3(b) below. Jadual S3(b)/Table Q3 Nilai Buku pada Perbelanjaan Nilai Pasaran pada Akhir TahunAkhir Tahun End of Year Tahunan Tahun Year Market Value at Book Value at End Expenses during of Year the Year RM5,000 RM4,500 RM3,500 RM2,800 0 RM7,000 RM5,800 RM4,300 RM2,000 RM15,000 RM18,000 RM23,000 2 3 Dengan menggunakan kadar faedah sebelum cukai sebanyak 18% setahun. sediakan perbandingan untuk menentukan sama ada penggantian sekarang adalah berpatutan dari sudut ekonomi Using a before-tax interest rate of 18% per year, make a comparison to determine whether it is economical to make the replacement now (7 markah/marks)
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