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财务决策既是企业重要经济活动的决策,也是从财务(资金使用的方向和效果)角度,对企业各种经营决策方案进行评价和选择。比如,对于企业老化的设备是采取大修理方式恢复其功能,还是进行技术改造,或者干脆地进行更新?如果是更新,是用原有水平的设备呢,还是用更先进的设备?这些问题,都是企业设备管理中迫切需要解决的重要课题,是企业长期投资的问题之一。本文仅就企业设备是否更新的问题,作如下初步探讨。
Financial decision-making is not only the decision-making of the company’s important economic activities, but also the evaluation and selection of various business decision-making programs from the perspective of finance (the direction and effect of the use of funds). For example, is the aging equipment of an enterprise restored to its function by way of overhaul, or is it undergoing technological transformation, or simply updating it? If it is updated, is it using the original level of equipment or is it using more advanced equipment? These problems, It is an important issue that urgently needs to be solved in the enterprise equipment management, and it is one of the issues for the long-term investment of the enterprise. This article only makes a preliminary discussion on whether the enterprise equipment is updated or not.