System decommissioning and replacement

Plant decommissioning and replacement characterize the last sub-tasks of plant management in the context of a life cycle assessment of plants and include the removal of a plant that is no longer or only of limited use from its previous function and its transfer to another use.

If a system has reached the end of its useful life, a decision must be made to retire it. The occasions and causes of decommissioning processes can be systematized according to various criteria and analyzed with regard to their economic significance. The scheduled decommissioning of plants is of central importance, which is made according to location and time as well as content within the framework of a higher-level planning (e.g. financial, production or procurement planning). A retirement is not planned if the decision is necessary due to market or operational conditions at a time that was not taken into account in the planning and therefore results in a revision of the overall plan or several operational sub-plans.
A system decommissioning is caused, for example, by the decision on the replacement of a system that is no longer efficient or only with limited performance or that operates with excessive operating costs due to technical system wear. Furthermore, a system decommissioning can be caused by technical progress, which enables the system manufacturer to offer more efficient or more cost-effective operating equipment.

The continued use of a certain type of system can also become unprofitable as a result of temporary or structural market shifts. Finally, a plant decommissioning can also be due to the fact that the company plans to shut down parts of the plant park or the liquidation of parts of the company or the entire company due to general corporate policy considerations or solely for reasons of the scarcity of other production factors.
The following calculation serves as a basis for decision-making if the production and further processing of the services previously generated on a system are to be discontinued after they have been taken out of service: If the period surplus falls as the difference between current income (income) and current expenditure (expenses), reduced by the interest on the residual revenue value of the system and the expected drop in this residual revenue value to zero, the relevant system is to be decommissioned.

Beabsichtigt man dagegen, die Leistungserstellung fortzusetzen und die Anlage zu ersetzen, so ist der Ausmusterungszeitpunkt dann erreicht, wenn der zeitbezogene Marginal profit auf das Niveau des Durchschnittsgewinnes der Ersatzanlage gefallen ist.
Nach der Ausmusterung einer Anlage ist darüber zu entscheiden, ob eine innerbetriebliche oder eine außerbetriebliche Verwertung, letztere etwa durch Veräußerung oder Inzahlunggabe beim Kauf neuer Anlagen, vorzunehmen ist. Außerdem ist danach zu differenzieren, ob eine unmittelbare Weiterverwendung der unveränderten Anlage — z.B. im eigenen business als Reserveanlage oder in einem anderen Unternehmen für prinzipiell denselben Verwendungszweck — oder lediglich eine mittelbare Weiterverwendung nach einer mehr oder weniger tiefgreifenden Umgestaltung erfolgt. Des Weiteren besteht die Möglichkeit, die ausgemusterte Anlage in Einzelteile zu zerlegen, die dann ihrerseits entweder unmittelbar, etwa als Ersatzteile, oder mittelbar anderen Verwendungen — bis hin zur Verschrottung — zugeführt werden können. Erfolgt ein Ersatz der alten Anlage, so schließt sich mit der Projektierung, Bereitstellung und Anordnung der Ersatzanlage der anlagenwirtschaftliche Lebenszyklus.

Plant controlling has the particular task of supporting the decommissioning decisions by means of suitable profitability calculations and coordinating them with other plant management activities.

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