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固定资产作为企业日常生产和经营活动的物质基础,代表着一个企业现代化装备的水平高低。它除了对企业的投资收效和经济效益产生直接的影响,也是一个企业长期生存和持续发展的关键,因为它的单项投资金额较大,需要较长的施工周期,短期内很难收益,一旦决定投资不能轻易改变。因此对固定资产投资决策指标进行分析评价就显得尤为重要,这就要求我们认真研究投资决策指标体系,确保投资取得更大的收益。文章首先对固定资产投资进行简要概述,然后逐一分析固定资产投资决策的各类指标,最后对固定资产投资决策的各类指标进行综合评价。
As a material basis for the daily production and business activities of an enterprise, fixed assets represent the level of an enterprise’s modern equipment. In addition to its direct impact on the effectiveness of the investment and economic benefits of the enterprise, it is also the key to a long-term survival and sustainable development of an enterprise because it requires a large amount of individual investment, requires a long construction period and is difficult to gain in a short period of time. Once it is decided Investment can not be easily changed. Therefore, it is very important to analyze and evaluate the decision-making index of fixed assets investment, which requires us to seriously study the investment decision index system to ensure that the investment can make greater profits. First of all, the article briefly summarizes the investment in fixed assets, and then analyzes the various indicators of fixed assets investment decisions one by one, and finally make a comprehensive evaluation of various indicators of fixed assets investment decisions.