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在对机器设备进行价值评估时,往往因成新率不易确定,而难以准确评估。要准确评估机器设备的价值,必须同时考虑其有形磨损和无形磨损。由于机器设备有形磨损的速度不是直线型的,用简单的使用年限法是不尽科学的。对于机器设备的无形磨损,则可通过与同类新设备价格的对比和投入产出能力的对比反映出来。据此,我们设计了“恢复原功能费用法”,用于单台设备或机组的价值评估,这种方法绕开了机器设备成新率难以确定的问题,较准确地确定机器设备的重估价值。其计算公式是: 固定资产重估价值=(同类设备重置成本-恢复原
When evaluating the value of machinery and equipment, it is often difficult to determine accurately because the rate of newness is not easily determined. To accurately assess the value of a machine’s equipment, both its physical and invisible wear must be considered. Since the speed of the physical wear and tear of machinery and equipment is not linear, using a simple life cycle method is not always scientific. For the intangible wear of machinery and equipment, it can be reflected by the comparison with the price of similar new equipment and the comparison of input-output capacity. Based on this, we have designed a “recovery of the original functional cost method” for the evaluation of the value of a single equipment or unit. This method bypasses the problem of the inefficiency of the new rate of machinery and equipment and more accurately determines the revaluation of machinery and equipment. value. Its calculation formula is: Fixed asset revaluation value = (replacement cost of similar equipment - restore original