TNG QUAN V MY MC THIT B

1. Khi nim v bn cht ca my mc thit b

Khi nim
- My mc thit b l nhng ti sn hu hnh ngoi bt ng sn, phc v to ra thu
nhp cho ngi ch s hu. Cc nh ngha khc bao gm:
- My mc: L cc my ring l hoc dy chuyn sn xut. My mc l mt thit b
s dng cc nng lc c kh, c cu to t nhiu b phn v c chc nng nht nh,
dng thc hin nhng cng vic no . Thng thng my mc bao gm cc b phn
sau:
+ B phn ng lc.
+ B phn truyn dn.
+ B phn chc nng.
+ Ngoi ra mt s my cn c b phn in v iu khin.
Xu hng pht trin ca my mc l ngy cng nh gn, t tiu hao nng lng,
nhin vt liu v ngy cng t ng ha co.
- Thit b:
L nhng ti sn ph tr c s dng tr gip cho hot ng my mc, xu th
pht trin ca thit b l ngy cng nh gn, a nng v c th lin kt vi nhiu thit b
khc.
Bn cht v c im ca MMTB
- N c th di di c
- C tnh ph bin, khng b hn ch v s lng.
- a dng, phong ph.
- Cht lng, tin cy, tui th ph thuc vo nhiu yu t ...
- Tui th c gii hn.
- Thi gian khai thc hiu qu cn ph thuc vo s tun th cc hng dn vn
hnh ca nh sn xut trong qu trnh khai thc ca ngi s dng.
- C th chuyn nhng, thay i ch s hu d dng (tr ti sn c bit).
2. Phn loi My mc Thit b v nhn dng MMTB
a. Phn loi:
C nhiu cch phn loi my mc thit b:
Ngi ta c th phn loi my mc, thit b theo nhiu cch khc nhau.
* Phn loi trong hch ton k ton:
 - Ti sn c nh;
- Cng c, dng c;
* Phn loi theo ngnh s dng:
- My mc thit b trong lnh vc nng nghip
- My mc thit b trong lnh vc Vn ti
- My mc thit b trong lnh vc Hng khng
- My mc thit b trong lnh vc Hng hi
- My mc thit b trong lnh vc Xy dng
- My mc thit b trong lnh vc ch bin thc phm
- My mc thit b trong lnh vc Y t
- My mc thit b trong lnh vc In n
- My mc thit b trong lnh vc Dt
- My mc thit b trong lnh vc kinh doanh Nh hng
- My mc thit b trong lnh vc gio dc
*Phn loi theo cng nng v tnh cht :
Phn loi theo cng nng
- My cng c;
- My xy dng;
- My ng lc;
- My ho cht;
- My xp d;
- Phng tin vn ti;
- My mc thit b ngnh in;
- My mc thit b y t;
- My mc thit b in, in t;
- My mc pht thanh, truyn hnh...
Phn loi theo tnh cht:
- My mc, thit b chuyn dng;
- My mc, thit b thng thng.
a) Nhn dng:
 c im kinh t k tht nh hng rt ln n gi tr ca my mc thit b, do
vic c tnh gi tr ca my mc thit b c ng n, nht thit ngi thm
nh phi m t (nhn dng) c chnh xc c im k thut ca my mc thit b sao
cho ngi c c th hiu v hnh dung c my mc thit b .
Vic nhn dng my mc thit b c th c phn thnh hai loi sau y:
Nhn dng vi m:
Nhn dng vi m l qu trnh lit k cc thit b nh l mt mymc n l.
thc hin c iu ny ngi thm nh cn phi thc hin theo trnh t sau:
Cc yu t cn c nhn dng:
- M s ti sn (do khch hng thit lp): gip nhn dng my mc c chnh
xc
- M t:
+ M t chung - N l thit b g ?
+ M t chi tit - Phn loi r hn.
- Type, Model;
- Kch thc hoc cng sut, nu c cung cp hoc o c;
- S seri (nu tm thy) ;
- Tn nh sn xut;
- Tn nh cung cp (nu nu bit) ;
- Nm sn xut (nu bit);
- Cc chi tit v thit b ph, ph tng v linh kin km theo (nu c);
- H thng truyn ng v cc chi tit ca h thng truyn ng nh: truyn
ng bng xch, dy ai, khp ni. Ngun ng lc l ng c hay mt in.
- Tham kho n cc c im c bit khc nh qu trnh bo tr cc mi ni
ca h thng , qu trnh lp t, cc trng hp s dng.. nu chng ta c cp
n chi ph lp c ca thit b.
- Qu trnh sa i hoc ph hi so vi nguyn trng.
Nhndng v m:
Vic nhn dng vi m c thc hin thng qua vic xem xt c im cc chi tit
chnh ca my mc thit b, cc chi tit quyt nh n tnh nng k thut ca my
mc thit b .
qu trnh thm nh gi c thun li v lin tc, nh thm nh gi cn nhn
dng vi m chi ra cc c im sau:
- Dy chuyn thm nh l loi no ?
 - Qu trnh s dng ca my mc thit b ?
- Cng sut lp t v sn xut thc t ?
Cc thng tin cn thit phi c thu thp trong qu trnh nhn dng vi m nh
sau:
- Tn v a ch ca cng ty
- Chi tit ca sn phm du ra
- Qu trnh s dng v biu v qu trnh s dng ca my mc thit b
- Chi tit v cc sn phm ph
- Cng sut lp t, cng sut xut thc t ca thit b trong 5 nm va qua.
- Tnh trng nguyn nhin vt liu u vo (hn ch hoc nhiu v k).
- Cht lng ca thnh phm - T l phn trm ph phm ? N c nm trong gii
hn cho php ? Nu khng th l do vi sao ?
- Ch vn hnh: 1 ca, 2 ca, 3 ca hay lin tc; Thi gian vn hnh ca mi ca: 8
gi/ca hay 12 gi/ ca... Tng s ngy vn hnh trong nm. Trng hp my mc
thit b hot ng lin tc v c cu to t nhiu chi tit khc nhau th tui th
tng th ca my mc ph thuc vo tui th ca 1 hoc hai chi tit chnh. Trong
trng hp ny cn phi nhn dng cc chi tit chnh .
- Tiu chun v chng trnh bo tr, bo dng nh th no ? Bo tr nh k,
bo tr s c hay bo tr theo yu cu.
- Hiu qu ca s b tr.
- S thch hp ca my mc (cng ngh mi hay c)
- Chi tit v chi ph c dng cho vic sa cha, bo tr trong 5 nm gn y.
- c lng chi ph sa cha trong 5 nm k tip.
- Cng ngh ca my mc thit b l mi hay c ? N c b li thi hay
khng?
- Nu my mc thm nh khng c s dng cng ngh mi nht. Khi cn
phi tin hnh vic so snh gia my mc c m my mc mi theo cc c tnh
sau c th nh gi li thi v mt cng ngh:
+ Cng sut sn xut;
+ Chi ph thay th ca 1 thit b hon ton mi
+ Chi ph nhn cng trc tip
+ Tiu hao d tr
+ Tiu hao nhin liu
+ Chi ph c nh
 + Khng gian s dng
- T sut doanh thu trn gi tr ti sn.
- c tnh li nhun tin nng hay cha ? N bng hay khc vi gi tr
c nu trong s sch k ton.
- T sut doanh thu tim nng trn gi tr ti sn
- S b tr, phn phi h thng in v cc h thng phn phi ph tr dc
theo chiu di, loi v kch c ca cp ni. H thng in c lp c da trn
iu kin s dng ti hin ti hay c d phng cho cc trng hp ti pht sinh.
- C bt k trch nhim php l no trong vic s dng v vn hnh thit b hay
khng, nh lut kim sot nhim, lut mi trng, lut in lc .. Nu c th
thc hin vic c tnh cc chi ph pht sinh hay cha ?
- Tui th v tc ng ca tui th n vic c tnh vng i ca thit b.
3. Thu thp v xc nh d liu
a. Xem xt thc t my mc thit b
Vic kim tra thc t my mc thit b l iu kin tin quyt, cn thit nhn ra
s khng thng nht, v d nm sn xut trong s ghi k ton v nm sn xut ca my
mc c lp t trong nh xng khc nhau do thay th my mc ban u, a ra
gi tr ti sn st vi thc trng ca my mc thit b trn th trng.
b. Xem xt n bn k khai yu cu thm nh so vi thc t
* My mc thit b hin c thc t ti nh xng, nhng bn k khai khng h
nhc n, do b st xy ra v:
- My mc thit b c sn xut, s dng nguyn vt liu v nhn cng
ring ca cng ty
- Thng cha ln c chuyn i thnh s thng cha nh hoc cc
thng cha tng t.
- Chi ph ca my mc thit b c xem nh chi ph li nhun
- My mc thit b ang thu hoc di hnh thc khc nh chuyn cho
chi nhnh hay cc n v trc thuc s dng
* My mc thit b hin c trong bn k khai c cp nhng thc t khng c
:
- My mc thit b b i hay khng cn s dng hay nm bn ngoi nh
my sa cha hay c bn v.v.
- My mc thit b bn v tin thu c khng c th hin trong bo
co th hin s thay i ca ti sn c nh.
- My mc thit b cho thu hoc nm nh xng nh thu ph.
 c. Xem xt n c im k thut
- Lin quan ti yu cu t hng ca b phn thu mua hoc b phn k
ton.
- Tham kho ti liu k thut, tham kho kin ca nhn vin k thut
v/hoc bo dng v hi kin cc chuyn gia lin quan n my mc thit
b v cc quy trnh, nguyn l hot ng.....
- Cn phi xem xt k n t hng c chi tit y hp l ca my
mc chnh, Ph tng ca my mc v nhng im c trng quan trng
nht.
4. Tui th, nin hn v nin hn cn li
Trong qu trnh thm nh gi khi p dng cc thng s, d liu, c s .. vo thc
tin thm nh gi, d s dng phng php so snh, chi ph hay thu nhp u phi tin
hnh phn tch nin hn ca my mc thit b. Trong qu trnh s dng ti sn c th b
thi hi khng s dng do nhiu nguyn nhn nh ri ro, thm ho .. v nhng nguyn
nhn khc. Nin hn s dng hu ch cn li ca ti sn kt thc cng vi vic thi hi
n, do tui th, nin hn v nin hn cn li l nhng yu t quan trng t ti gi
tr th trng chnh xc.
4.1. Tui th:
- Gi tr ca my mc thit b thng gim dn theo tui th, ngha l, my mc
thit b c hn th t gi tr hn, vi iu kin vic gim gi tr nh vy l khng b
p c bng cc yu t khc.
- xc nh tui th ca my, thm nh vin s a vo xem xt cc thng s
sau y:
+ Nm sn xut;
+ Tng s nm s dng k t nm sn xut;
+ Chi tit v thc hin sa cha, nng cp.
V d 1:Mt my mc mi c mua vo mt nm v lp t vo cng nm , cho l
nm 2006, ngy thc hin thm nh gi l 31/12/2010 vy tui th ca my mc l 5
nm.
4.2. Nin hn
4.2.1. Khi nim:
L khong thi gian m my mc thit b c d tnh a vo s dng cho
mc ch sn xut, kinh doanh, vic xc nh tng thi gian c php s dng da
vo c im kinh t k thut ca tng loi my mc thit b, mi trng hot ng v
iu kin kinh t x hi ca tng khu vc c th trong iu kin bnh thng .
4.2.2. Cc dng nin hn:
 Nin hn c th c phn loi theo dng sau:
+ Tng nin hn hot ng kinh t:
L khong thi gian t khi cn mi bt u a vo s dng n thi im m theo
quy nh ca php lut th khng cn c s dng cho hot ng kinh t. Nin hn kinh
t c th c xc nh bng cch thm tra cc nhn vin ng my, cc chuyn gia ca
cng ty v xem qua h s lu ca my, thm vo , kinh nghim bn thn cathm nh
vin trong khi thm nh cc ti sn tng t s ng mt vai tr quan trng trong vic
xc nh tng nin hn kinh t.
Trong khi xc minh nin hn kinh t, vic s dng my hot ng, iu kin mi
trng, iu kin bo dng, kim tra s lu kim ton bo dng c xem xt cn thn
chnh xc, ttc cc li thi s lm cho my mc khng cn hiu qu kinh t. Cn nin
hn thc t thng xy ra ngay c khi nin hn kinh t ht l do sa cha v thay th
cc b phn lm cho my mc thit b tip tc c a vo s dng.
+ Nin hn hu dng: Thi gian tr nh cn li m mt ti sn gim gi tr c
d kin l s s dng kinh t, hoc li ch tng trng bi ti sn c tr nh t c
kinh t trong hot ng kinh doanh ca cng ty.
+ Nin hn kinh t cn li hoc nin hn hu dng cn li :
L khong thi gian cn li ca nin hn hot dodng kinh t hoc nin hn
hu dng cha c s dng ht. Thc t rt kh xc nh nin hn kinh t cn li n
ph thuc vo rt nhiu yu t v d nh iu kin vn hnh, lch trnh bo dng, cch
thc v cht lng bo dng.....
4.3. Cc yu t nh hng n nin hn ca my mc thit b
a. Tnh trng:
nh gi tnh trng thc t ca my mc thit b qua quan st, bng kinh nghim
thc t v kinh nghim chuyn mn thm nh vin s nhn c nhng yu t to nn
s hao mn ca my mc thit b nh tnh trng b r st, s chuyn ng khc thng
to nhng m thanh khc thng, cc vt nt. nhn nh c s hao mn ngai kinh
nghim ca bn thn thm nh vin cn trao i vi nhn vin k thut v nhn vin bo
dng, xem xt h s ca my....
b. Tiu chun bo dng
Bng kinh nghim ca bn thn khi tin hnh iu tra thc trng my mc thit b
v trao i vi nhn vin k thut..., c bit quan trng t chnh b phn bo dng,
thm nh vin xc nh c chu k bo dng nh th no, s dng thit b bo dng
ra sao, trang b c tt khng, c c lau chi thng xuyn v c t chc tt khng..
T thm nh vin s xc nh c tnh trng bo dng ca my mc thit b
nh th no.
c. S dng :
 Thi gian s dng ph thuc vo thi gian m my mc thit b hat ng,
khi lng cng vic, tn s my mc thit b hat ng
t c c tnh chnh xc ca nin hn kinh t hoc nin hn thc t cn li,
thm nh vin phi a vo tnh khi lng cng vic phi lm trong tng lai.
d. Xu hng th trng:

S thch v th hiu ca con ngi quyt nh xu hng th trng, chnh th hiu v s

thch ca ngi tiu dng tc ng n sc mua v lm thay i cung cu trn th trng,