Comparative analysis of useful life and depreciation using a polymer drum and an aluminum drum in a sanding machine as a continuous improvement in fine finishing of wood

We live in a globalized world in which production in the business productive sector must assume competitive quality. One of the key elements to achieve this goal are fixed assets since they constitute a substantial part of the productive and economic value of each company. However, one of the most frequent problems faced is precisely the replacement of machinery and tools that are ending, wearing out or depreciating. The most determining factor is depreciation and it provides the allocation of obsolescence, the depreciable cost of an asset throughout its service life. The purpose of this work is to carry out a comparative analysis between which gives a better useful life time and quality of a traditional solid polymer drum and the proposal of a redesigned aluminum one that is used in sanding machines as a finishing process, carrying out tests in wooden test pieces and taking their depreciation as the basis of the process as part of a continuous improvement in the manufacture of wooden furniture. The methodology used is transversal inductive, obtaining conclusions through individual premises, collecting specific data through observation and experimental tests, which were analyzed and patterns or trends are sought in the data of the system to be analyzed.