科研机构固定资产折旧的系统分析方法

SYSTEMS ANALYSIS METHOD FOR THE DEPRECIATION OF FIXED ASSETS OF RESEARCH INSTITUTE

本文应用系统分析方法对科研机构固定资产折旧问题进行了研究。提出了由系统动力学模型、“理想点”决策模型和最优控制模型所组成的模型体系,对所选择的不同折旧率方案的效应进行了分析和评价,给出了计算机模拟的最优折旧策略的结果。

In this paper, systems analysis method is developed to investigate the depreciation of fixed assets of research institute. The model system, which is composed of a system dynamic model, a decision-making model with the 'ideal point', and an optimal control model, is used to analyse and evaluate the impacts of alternatives on the profits of research institute according to the depreciation factors chosen. Then, the optimal depreciation strategy is obtained from computer simulations.