Eventually everything has to be renewed - whole factories, plants, machines, tools, vehicles, even staff. As they age so their efficiency usually declines. But precisely when one should replace these things depends upon a fairly complex list of factors, including their value as scrap or second hand, the cost of the item that replaces them, the rate of interest on capital, cost of maintenance, cost of making the change-over (including loss of output during the change) technological advances, taxation and capital grants, etc. 1, record 1, English, - replacement%20theory
Tout doit un jour ou l'autre être renouvelé, tous les équipements et même le personnel. Le vieillissement diminue l'efficacité. Mais le moment précis de remplacement dépend d’une série complexe de facteurs, qui inclut la valeur d’occasion ou de mise à la casse des biens, leur coût de remplacement, le taux d’intérêt du capital, le coût d’entretien, le coût de réalisation du remplacement(qui comprend un arrêt temporaire de production), le progrès technologique, les impôts et les subventions, etc. 1, record 1, French, - th%C3%A9orie%20du%20remplacement
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