Penentuan Umur Ekonomis Boiler Dengan Metode Biaya Tahunan Rata – Rata Di Ptpn Ii Pks Tg Pagar Merbau

Abstract

PTPN II PKS Tanjung Garbus Pagar Merbau is a company enganged in plantation and palm oil processing. This company produces the crude palm oil (CPO) which its material comes from both on inside and outside their farm. However, there is difficult found in determining machine or tools economic life which is stressed on the boiler machine. This study emphasized on determining the boiler machine economic life. As the theoritical framework, the economic technique and forecasting was used to calculate the annual average cost, and to forecasting the next year cost whether there is still minimum. Data were collected regarding to machine operational, lubricant usage fees, parts replacment costs, and cost of fuel consumptions. Besides, the machine prices when firts purcashing were required to calculate the machine capital recovery. From the calculation of annual average cost, it is apparent that the most economical lifespan of boiler machine is ten years that is in 2005, which the lowest cost as much as Rp. 984.805.587. This annual average cost obtained after forecasting operation cost, down time cost, and capital recovery calculation. Consider to this circumstance, the company should do the replacment for the boiler machine