探析旧设备可变现价值在最低总费用法中的处理  

Study on Handling of the Old Equipment's Cash Realizable Value in Method of Minimum Overall Cost

作　　者：赵钎[1] 

机构地区：[1]河南机电高等专科学校,河南新乡453002

出　　处：《科技和产业》2011年第6期69-72,共4页Science Technology and Industry

摘　　要：在对多种更新方式进行技术经济分析时,可选的方法之一是最低总费用法。但是,在计算总费用时应该如何处理旧设备更新决策时的可变现价值是一个有争议的问题。本文严谨地推导了总费用计算公式,进而指出在计算旧设备继续使用、大修理和现代化改装三个方案的总费用时,应将旧设备的可变现价值视为投资,而在原型更新和技术更新两个方案的总费用计算中不予考虑。The method of minimum overall cost is one of the optional methods that are used for techno economic analysis about the many kinds of equipment renewal modes. However, it is a controversial issue on how to handle the old equipment＇s cash realizable value in the decision-making renewal, when calculating the overall cost. In this paper, the overall cost＇s calculation formula was deduced rigorously. Furthermore, it pointed out that the old equipment＇s cash realizable value should be counted while calculating the overall cost of such schemes as the old equipment＇s continued using, heavy repair and modernized refit, however, it should not be considered when calculating the overall cost of prototype replacement or technological replacement.

关 键 词：设备更新 变现价值 总费用 

分 类 号：F062.4[经济管理—政治经济学]