A Study on the Cost of a Second-Hand Motorcycle Disassembly Plant

Abstract

Motorcycles are one of the vehicles that are widely used by Thai people across the country. Because it is a vehicle that is convenient to use. There is flexibility in driving. The current economic situation makes people have less purchasing power of motorcycles. As a result, the second-hand motorcycle business is in greater demand. and has continued to grow. The case study company operates in the business of selling spare parts and second-hand motorcycles. which currently has a production capacity of 300 cars per month, but the demand of customers has increased but due to the capacity of the area, the factory was designed to support the full expansion of 900 cars per month.

   The objective of this research was to study the cost-benefit economics of used motorcycles with a production capacity of 300 units per month and when the production capacity was increased to 900 units per month. The result of the current cost analysis of the production capacity is 300 units per month, the average cost of disassembling the motorcycles is 29,805 baht/car. In the case of the selling price of 32,500 baht/car, the profit will be 2,695 baht/car, or 808,509 baht/month. and the design of the factory to support the expansion of production capacity of 900 units per month, the average cost of disassembling a motorcycle is 28,824 baht/car, in the case of a selling price of 32,500 baht/car, it will generate a profit of 3,676 baht/car, representing 3,308,558 baht/month. Disassembly and assembling of cars decreased by an average of 981 baht/car and profit increased by 2,500,049 baht/month.