摘要
机器设备评估方法中的贬值率包括实体性眨值、经济性贬值和功能相贬值,通过对目前使用的评估方法进行深入研究,分析了目前采用的评估方法存在的问题,提出了三种贬值因素在不同情况下的重新组合,从而得出新的贬值率的方法。
Machinery and equipment assessment method of the depreciation rate include substantial depreciation, economic devaluation depreciation and depreciation of the functions depneciation. By using the current method of calculating and analyzing the problem existing current assessment method, authors put forward three different devaluation factors in the case of re-combination, so as to arrive at the new method of the rate of depredation that.
出处
《科学与管理》
2009年第3期6-7,共2页
Science and Management
关键词
机器设备评估
重置成本
贬值率
assessment of the machinery and equipment
replacement cost
depreciation rate