Proportional Procurement Costs

The calculation of internal costs is based on the estimated total useful life of the equipment for determination of the proportional equipment costs per year not including the tax benefits of depreciation. For an expected total useful life of 10 years, a purchase price of 100 000 DM gives proportional machine costs of 10 000 DM/year. It is assumed here that the extent of utilization of the machine remains the same during the whole of its useful life (see also Table 12-1). 

Cleaning of injector, split, quadrupole and prefilter, pump pipework 

---

When the useful life of the equipment has been established, the proportional procurement costs per year can be found. If the equipment is used at a constant rate over the course of its useful life, these are independent of the number of measurements. The determining factors are simply the purchase price of the equipment and its estimated useful life. 

In consideration of total values across the entire value chain, the importance of the single value chain steps gets transparent. In proportion, management of sales and procurement values are much more important to the company s overall profitability than managing the distribution and production costs. In this case, production and distribution costs are relatively stable. Since related cost parameters are stable, consequently distribution and production volumes should remain on a relatively constant level. 

Machine costs include the proportional costs of procurement and all operating costs incurred by the use of the equipment. 

If the proportional costs of procurement are added to the costs of the carrier gas, electricity, inserts and maintenance, and if the GC/MS is always kept switched on and ready for use, the fixed costs per year are ca. 19 000 DM, using the example of the calculation given above. This represents very low variable costs for columns, septa, filaments and repairs, namely 2.16 DM for each measurement carried out. 

---