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《设备管理与维修》杂志开展关于新度系数的讨论,许多作者发表了很好的意见。笔者也想就应不应考核新度系数以及如何考核等问题谈一点看法。一、一点国外的信息我最初是在1978年的一本《国外机械工业发展信息》的内部刊物上见到“新度系数”的概念,简称新度,反映固定资产的新旧程度。其计算公式为: 固定资产新度=固定资产总额-折旧/固定资产总额=固定资产净值/固定资产原值在我国,固定资产绝大多数采用直线(平均)折旧法,已折旧额与使用年限成正比,因此也可以下式代替新度系数=1-设备役龄(年)/预计设备使用(折旧)年限国外工业企业固定资产新度系数一般在0.6～0.75
The magazine “Equipment Management and Maintenance” carried out discussions on the new coefficient, and many authors gave very good opinions. The author also wanted to talk about the new factor and how to assess it. First, a little bit of foreign information I first saw the concept of “newness coefficient” in an internal publication of “Development Information of Foreign Machinery Industry” in 1978, and referred to as the new degree, reflecting the oldness of fixed assets. The calculation formula is: new fixed assets = total fixed assets - depreciation/ total fixed assets = net fixed assets/ original value of fixed assets In China, the vast majority of fixed assets use the straight-line (average) depreciation method, depreciated amounts and useful lives In proportion, it can also be replaced by the following new factor = 1 - equipment service age (year) / estimated equipment use (depreciation) number of years foreign industrial enterprises, the new coefficient of fixed assets is generally 0.6 ~ 0.75