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提高固定资产的使用效果,是农业企业管理的重要内容之一。正确地计算固产资产的经济寿命,对于充分发挥固定资产的效能,最合理地使用固定资金,降低产品成本,增加产品的数量和提高产品质量都有重要意义。固定资产的经济寿命,也称固定资产的最优更新期。是指可使固定资产的年平均成本达到最低的时间间隔。采用公式法计算农业企业固定资产的经济寿命,方法简便,易于理解和采用。但需注意“货币的时间
Increasing the use of fixed assets is one of the important aspects of the management of agricultural enterprises. Accurately calculating the economic life of solid production assets is of great significance for giving full play to the effectiveness of fixed assets, making the most rational use of fixed funds, reducing product costs, increasing the number of products, and improving product quality. The economic life of fixed assets also refers to the optimal renewal period of fixed assets. It refers to the time interval at which the average annual cost of fixed assets can be minimized. Using the formula method to calculate the economic life of fixed assets in agricultural enterprises, the method is simple, easy to understand and use. But pay attention to "currency time