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第三讲设备投资的经济分析设备是生产力三要素之一。任何企业,要形成和扩大生产能力,都必须进行设备投资。工业企业固定资金约占资金总额的70%,其中设备资金又占固定资金总额的70%左右,因此,设备固定资产在工业企业中占用资金量最多。一个大型工业企业,设备资产原值以亿元计,有的一台(套)设备就要数百万元。固定资产所需的资金,都要在生产前垫付,而且周转期很长,设备寿命一般在15年左右。周转时间长带来两个问题,一是资金时间价值大,占用期需支付
The third lecture is the economic analysis of equipment investment. Equipment is one of the three factors of productivity. Any enterprise must invest in equipment to form and expand its production capacity. The fixed capital of industrial enterprises accounts for about 70% of the total funds, of which equipment funds account for about 70% of the total fixed funds. Therefore, the fixed assets of equipment occupy the largest amount of funds in industrial enterprises. In a large industrial enterprise, the original value of equipment assets is in the hundreds of millions, and some (sets) of equipment must cost several million yuan. Funds required for fixed assets must be paid before production, and the turnover period is long. Equipment life is generally around 15 years. The long turnaround time brings two problems. First, the time value of money is large, and the occupancy period needs to be paid.