Resumo

RODRIGUEZ-RAMOS, Pedro A.; MOREIRA-MENDOZA, Néstor R.  e  ARTEAGA-LINZAN, Ángel. Decision making tool for asset replacement. Ingeniería Mecánica [online]. 2022, vol.25, n.1, pp. 1-7.  Epub 01-Jul-2022. ISSN 1815-5944.

Knowing the moment when an asset must be replaced has a great relevance for the good economic health of any business, for this reason, the main goal of this paper is to define the opportune moment of replacement the assets, supported by an economic approach. The Replacement Profitability Index was used, this index means what percentage of the investment is pay back every year, by replacing an asset, it allows to take the best solution when is necessary to decide between continuing the exploitation of the asset and carry out the corresponding maintenance actions, or replace it in whole, or in part. The calculation of this index measures the economic advantage of doing the replacement just now, instead of postponing it for one more year. This investigation analyzed the possible replacement of the current Kholer 500 kW main generator set in an electric power generation system of canned tuna industry. Finally, it was concluded that the current main generator set should be replaced by the proposed one, because the Replacement Profitability Index was 14,96 percent per year, this value justifies the replacement.

Palavras-chave : profitability index; replacement; asset.

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