Application of Linear Regression Analysis for Evaluating Cost-Effectiveness in Maintenance Decision-Making A Case Study of Itthiphol Transport Co., Ltd.

การประยุกต์ใช้สมการถดถอยเชิงเส้น เพื่อประเมินความคุ้มค่าในการตัดสินใจซ่อมบำรุงรถขนส่ง กรณีศึกษาบริษัท อิทธิพลทรานสปอร์ต จำกัด

Abstract

         This research aims to (1) apply linear regression equations to evaluate the cost-effectiveness of decisions regarding maintenance or disposal of transport vehicles, and (2) reduce maintenance costs to enhance organizational operational efficiency. The case study focuses on Ittipol Transport Co., Ltd., utilizing maintenance data from 23 transport vehicles over the period of 2018–2023. Key variables include annual maintenance costs, vehicle service life, and vehicle value at different time intervals. The primary analytical tool is a linear regression model used to identify the relationship between maintenance costs and vehicle value. The findings reveal that the model effectively reduces average annual maintenance costs from 520,000 THB to 304,000 THB, a 41.45% reduction. Furthermore, the disposal of vehicles deemed uneconomical to maintain resulted in additional cost savings of 918,137 THB. These results demonstrate the model's effectiveness in supporting decision-making for vehicle management and in significantly reducing organizational maintenance expenses.