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比较购买与租赁成本,合理选择成本少、收益较大的配置方式是提高企业竞争力的必须。结合苏丹爱马公路项目,分析了影响设备租赁、购买的主要因素及其优缺点,采用净现值法、使用费用现值法、购买与租赁设备增量现金流量等3种方法对自有资金购买、经营租赁、贷款购买和融资租赁等4种方案进行了计算比较。解决了苏丹爱马公路项目35台40 m~3大型运输车的建设需要。
Comparison of purchase and rental costs, the reasonable choice of less cost, greater benefits of the configuration is to improve the competitiveness of enterprises must. In combination with Sudan Highway Project, the main factors affecting the leasing and purchasing of equipment and their advantages and disadvantages were analyzed. Three methods of net present value method, present value method of using cost, incremental cash flow of purchasing and leasing equipment, Purchase, operating lease, loan purchase and financial leasing four kinds of programs were calculated and compared. It solved the construction needs of 35 units of 40 m ~ 3 large transport vehicles in Sudan Imerhom Highway Project.