企业设备更新的管理,是跨越经济领域和技术领域的综合性管理。这种综合性不仅表现在设备更新与企业的生产技术、生产计划、物资管理、资金财务、劳动组织等等都有密切的联系,而且也表现在本身的工作内容上。它包括更新决策、资金的筹集和使用、更新的组织与实施以及更新效益的评价与考核等各个方面。现就设备更新决策的有关问题探讨如下: 一、设备更新时机的选择 设备更新决策包括时机选择和可行性研究两个环节。其中,更新时机选择是正确进行决策的首要环节。过早更新往往使原有设备投资不能得到完全的补偿;过迟则又会因设备劣化和无形磨损而带来经济上的损失。长期以来,更新时机的选择,停留在凭经验判断的阶段, The management of enterprise equipment updates is a comprehensive management that spans the economic and technological fields. This comprehensiveness is not only reflected in the renewal of equipment and the company’s production technology, production planning, material management, capital finance, labor organization, etc., but also in its own work content. It includes aspects such as updating decisions, raising and using funds, updating organization and implementation, and evaluating and evaluating updated benefits. The related issues of equipment update decision are discussed as follows: I. Selection of equipment update timing The equipment update decision includes timing and feasibility study. Among them, the timing of the update is the first step in making a correct decision. Premature renewals often fail to fully compensate for the original equipment investment; too late will result in economic losses due to equipment degradation and intangible wear and tear. For a long time, the choice of timing has remained at the stage of empirical judgment.