建筑安装企业施工机械与其他行业的固定资产一样,在使用过程中,它的价值以折旧形式逐渐地分次转移到工程成本中去,从工程价款中取得补偿,形成建安企业固定资产简单再生产的主要资金来源正确计提折旧,对于准确计算工程成本,保证固定资产更新需要有十分重要的意义。建安企业的施工多为露天作业,生产场所流动性大,施工设备、机械粗笨,磨损大,现行固定资产折旧率显然太低。如施工中常用的混凝土拌和机每台价 Construction and installation of enterprises Construction machinery and fixed assets in other industries, like the same, in the course of its use, its value in the form of depreciation gradually transferred to the project costs in time to get compensation from the project price, the formation of Jian’an enterprises simple reproduction of fixed assets Proper depreciation of the main sources of funding is very important for accurately calculating the cost of the project and ensuring the replacement of fixed assets. Construction companies Jian’an mostly open-air operations, production sites, large liquidity, construction equipment, machinery stupid, wear large, the current fixed assets depreciation rate is obviously too low. Such as construction of concrete mixers commonly used price per unit