An operator wishes to purchase a 44-tonne tractor unit and needs to compare two units before he decides which to buy.
In making the comparison, he can ignore costs common to both. These are:
driver employment costs
vehicle licence and insurance
share of fleet overheads.
The only factors known for certain at acquisition are the vehicle prices.
The operator therefore has to forecast for every other factor over the required vehicle life, say 6 years. It is a challenge to achieve this with accuracy. While there may be records of recent costs and performance for this type of vehicle, allowance must be made for ever-changing specifications and performance standards.
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