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目前设备更新主要采用定性分析论证和预期投资回报率估算,不能系统地对设备更新进行预判和论证。本文对设备投产的经济三要素进行了分析,提出了年度投资成本收益率和总投资成本收益率指标,试图从经济性角度分析和判断在用设备更新的必要性和最佳投资更新时间节点,为企业合理利用有限的设备投资准确更新设备提供依据。
At present, the equipment update mainly uses the qualitative analysis and the expected ROI estimation, which can not systematically predict and verify the equipment update. This paper analyzes the economic three elements of the equipment put into operation, put forward the annual return on investment cost and total investment cost rate of return indicators, trying to analyze and determine from the economic point of view the necessity of using equipment updates and the best investment update time node, Provide reasonable basis for enterprises to make reasonable use of limited equipment investment to accurately update equipment.