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Topgun Rally by TESA
The students are invited to participate in the development of skills embedded systems.
Dear Dean, Faculty of Engineering
Attachment 1. The Chairman informed the details about the project.
2. An application form.
Embedded Association of Thailand (Thai Embedded Systems Association: TESA) by cooperation.
Government agencies. Industrial sector Education and skills development programs to compete.
Embedded Systems (Embedded Systems: Top Gun Rally) to promote and develop the system.
Embedded in Thailand. To have knowledge. And has the potential to be competitive on the global stage.
During 23-29 October 2554 at the Faculty of Engineering. Naresuan University, Phitsanulok.
Association agreed that the project will be especially useful to students and institutions.
The selected students will be able K. And interest in embedded systems technology. Join the competition.
Skills in general? This? I would like to invite your agency. The student representatives participate in the project.
With the institution of a team of up to 5 people and can send a second team that the case K participated in the team.
I won a national or world stage, the competition has been recognized and is associated with the brain.
Embedded (with `The Association reserves the right to consider, as appropriate) to probe Of the treatment here - October 5, 2554.
Please be sure to consider Student representatives. Joined the project as well. And look forward to receiving good cooperation from your work.
3. The sweet being limited to the purchase of new machinery to replace old machinery.
The details about these two machines as follows.
New machines shipping cost 800,000 Baht 12,000 Baht 8,000 Baht for the lifetime of 5 years.
Apply for capital expenditure over $ 20,000 for first time buyers and 100,000 at the end of Year 4 will have to pay.
In the capital and maintenance 40,000 50,000 THB
2 year old machine back on a lifetime of 5 years at cost price over 50 000 500 000 Baht
If not sold by the end of Year 3 of a lifetime. Need to repair and replace a 70,000 Baht
If you sell now will sell it for 200,000.
Return to the 20% corporate tax rate of 30%.
The machine is applied to the cost per year.
Production costs (including depreciation) of machinery is new machinery 180,000 300,000 Baht
To do this calculation to decide whether the company should invest in new machinery to replace old machines or not.
Special problems - Analysis of capital expenditure 2.
Apply to consider whether the company should buy a new machine to replace old equipment or using the net present value.
2. The green being limited to the purchase of new machinery to replace old machinery. The details about these two machines as follows.
2 years ago when it purchased the remaining four years of age to use depreciated book value of 100,000 baht per year.
420,000 baht is expected to use the old machine to the end of Year 5 of a lifetime. Need to repair and replace the old machinery can be sold for 120,000 baht company immediately. It is expected to cost 30,000 baht in cash income each year, 640,000 Baht
1,240,000 Transportation costs 12,000 baht installation fee 8,000 baht a lifetime of 5 years, no salvage value. To invest in new machinery to be applied to capital expenditure on the purchase of new machinery investment of 200,000 baht. The Company's cash costs per year 140,000 baht depreciated by straight-line method. The low rate of return after tax of 12%.
Tax rate of 30%.
Apply calculated decision that the company should invest in new machinery to replace old equipment or using the net present value.
Article 1 1.. The money out.
196 000 purchase of new machinery.
Plus shipping charges 40,000.
10 000 246 000 installation fee.
The training of employees 20,000.
6000 14 000 30% savings tax deductible.
In the capital, 50,000.
In the third year of 50 000 * 0.579 28 950.
Late last year, four new machines to replace 60,000.
18,000 less 30% tax savings.
20 244 42 000 * 0.482.
1 year old machine parts to 56,000.
Withholding tax 30% 16,800.
39 200 * 0.833 (32653.60).
Old equipment has been sold (50,000).
Carrying 90,000 - (90,000 * 4 = 60,000) = 30,000.
Profit from sale of old machinery, 20,000.
30% of 6000 net income tax, 282,540.40.
Special problems - Analysis of capital expenditure.
Analysis of capital expenditure.
Article 1. Yuwadee limits being decided whether to buy new machinery to replace old machine in use today, which was purchased on 4 years ago, the price of 90,000 baht is expected to last for six years to sell now. It sold for 50,000 Baht
New machines that cost 196,000 baht to install 10,000 Transportation 40,000 with a residual value for the lifetime of 7 years and 50,000 are also required to pay for coaching and training staff to recognize the use of machinery and $ 20,000 capital expenditure is pretty simple. In this day and 50,000 in the next three years applying for additional funds to pay 50,000 baht on a new machine to have four years to replace the money to pay the amount of 60,000 Baht
If businesses do not buy new machines by the end of Year 5 of the life of the old machine. We will have to pay for a replacement for the 56,000 Baht
The machine will keep the cost below.
New machines (THB) New Machine (USD).
Raw materials 100 000 115 000.
Labor costs 50 000 65 000.
Production costs (including depreciation) 85 000 95 000.
We want a return on investment of 20% corporate tax rate of 30%.
To determine whether the company should buy a new machine to replace old equipment or using the net present value.
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