CAE分析方法在确定机器设备成新率上的应用  

Application of CAE Method to Analysis of the Depreciation Rate on Mechanical Equipments

作　　者：陈华[1] 

机构地区：[1]南京财经大学会计学院

出　　处：《中国制造业信息化（学术版）》2008年第6期66-68,75,共4页

摘　　要：提出了通过工程实验测量技术和计算机辅助工程(Computer Aided Engineering,CAE)方法评估机器设备的现实技术状态,并进而确定机器设备成新率的方法。同时采用有限元疲劳分析法对某柴油机的技术状态进行了评估,并确定了其用于资产评估的成新率。实例研究的过程和结果表明,该方法较易实现。此外由于所得成新率结果更加准确,使得资产评估的结果具有更好的公正性和公开性。Based on engineering test technologies and CAE method, it presents a new method to analyze the depreciation rate of mechanical equipments. Technology status of a certain kind diesel engine is valued with finite element fatigue analysis and further depreciation rate of the engine is gained. Process and results of example indicate that the new method is easily realized. This can provide more accurate result of depreciation rate, the final asset evaluation result will be more adjust and open.

关 键 词：成新率 机器设备 CAE方法 

分 类 号：F406.4[经济管理—产业经济]