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一、设备寿命周期费用法的意义 1.设备寿命 设备寿命一般指设备的使用寿命,有物质寿命、技术寿命和经济寿命之分。 设备的物质寿命,又称物理寿命或自然寿命,指设备从开始使用到由于本身的磨损而不能修复使用为止所经过的时间。 设备的技术寿命,指从设备开始使用,到被更为先进的新型设备所淘汰经过的时间。 设备的经济寿命,指设备从开始使用,直至继续使用导致经济效益变差为止所经过的时间。设备使用的经济效益,通常用年均使用成本表示。在企业中,设备的经济寿命应成为分析和确定设备最佳折旧年限和最佳更新时机的主要依据。
First, the meaning of equipment life cycle cost law 1. Equipment life Equipment life generally refers to equipment life, material life, technical life and economic life of the points. The material life of equipment, also known as physical or natural life, refers to the equipment from the beginning to wear due to its own can not repair the use of up until the elapsed time. The technical life of a device refers to the amount of time that has elapsed since it was first used by the device to a newer device that is more advanced. The economic life of a device refers to the amount of time that elapses since the device was put into use until the economy continues to deteriorate. The economic benefits of the use of equipment, usually with the average annual cost of use. In the enterprise, the economic life of the equipment should be the main basis for analyzing and determining the optimal age of equipment and the timing of the best renewal.