Question $9$

A forwarding company needs a new truck. The controller collected the data necessary for a decision.

The truck will be used for an annual distance of $50\mathrm{.}000km.$ An economically reasonable timespan to

operate a truck is $8$ years. The forwarding company calculates with a diesel price of $1,\frac{50}{11}.$ They

calculate with opportunity cost of capital of $10\%$ p$.$a$..$

The company can choose between two different trucks. Truck A can be loaded and unloaded much

easier. Therefore, the wages that the company calculates for truck A are $0,60$ per km$,$ whereas the

wages for truck $B$ are $0,70$ per $km.$ Truck A has a lower fuel consumption $(18$l$/100$km$)$ than B

$(201/100$km$).$ The cost for maintenance and insurance for truck $A$ is $2\mathrm{.}500,--$ annually. That is $500,-$

higher than for truck B$.$

The purchase price and residual value can be summarzied as follows.

Which truck is the better choice if you apply the cost comparison calculation?

Do you think that the profit calculation method will potentially lead to another decision?

What is the threshold mileage $(km)$ below that it is worth choosing the other truck?

Question $10$

Please refer to question $9.$ Your controller proposes another alternative. He says: "You could also

continue to operate an old truck that we actually planned to sell now." Here is the data for that

truck:

The truck could be sold for $16\mathrm{.}000,--.$ The expected useful life of that old truck is from today's

perspective $4$ years. You cannot expect any residual value at the end of these $4$ years. The old truck's

insurance and maintenance is $5\mathrm{.}000,-$cdots. Due to a very time consuming loading and unloading system

you calculate with $0,80$ wages per $km.$ The fuel consumption of that truck is $25\frac{l}{100}km.$

How do you decide plying the cost comparison method?