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在投资方案的比较中,当各个方案产生的收益为相同时,一般往往比较方案的成本,以成本的高低来决定采取哪一方案。在技术经济分析中,对这类成本比较常常采用计算年等价成本(A)的方法来比较。在比较过程中,有时碰到出现不同方案的年成本相同时的情况。例如,某企业可从二个方案取得相同效能的机器。一是自购方案,购置一台需用三年的机器购价为77,662元,三年后期末再售价值为25,000元。一是租用方案,租用相同效能机器的每年租费为30.000元。
In the comparison of investment plans, when the revenue generated by each plan is the same, the cost of the plan is often compared, and the choice of which plan to use is determined by the level of the cost. In technical and economic analysis, comparisons of such costs are often made using the method of calculating the annual equivalent cost (A). In the comparison process, there are cases where the same year costs of different scenarios occur. For example, a company can get the same performance from two programs. First, since the purchase plan, the purchase price for a machine that needs to use three years is 77,662 yuan, and the resale value at the end of three years is 25,000 yuan. The first is the rental plan. The annual rental fee for renting the same performance machine is 30.000 yuan.