A central goal of availability engineering and management is to design the plant for optimal life-cycle income and productivity of capital and working assets. This has important implications for the owner’s short- and long-term financial statements; return on investment; earnings per share; share value; and the need, capacity, and cost of raising debt and equity capital.
The purpose of this chapter is to explore the financial ramifications of availability performance. It does this from various financial perspectives as measures of business success.
The following financial analysis and management concepts will be used: