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基于供养成本分析的农机寿命影响因素研究

Study of Factors Impacting Agricultural Machinery Life Cycle Based on Sustaining Cost Analysis
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摘要 采用设备CBS框架给出影响农机寿命的供养成本主要范畴,就若干具体的供养成本内容对农机实际经济寿命的影响加以论证。通过理论分析指出农机的理论经济寿命较短,供养成本是其寿命成本的主要成分,是影响农机经济寿命的决定性因素。 Classification and implication regarding to agricultural machinery (AM) life cycle are discussed. It is argued that the sustaining costs are basis of life cycle cost of AM, as its life cycle is shorter conceptually. Author thinks that actual economic Iife cycle of AM will be far shorter than generals' when sustaining costs are huge, and this will effect on the AM owners' interests greatly. Some major sustaining cost categories that impact AM life cycle are presented by building and analyzing a cost breakdown structure.
作者 何伟怡
出处 《中国农机化》 北大核心 2009年第4期25-27,共3页 Chinese Agricul Tural Mechanization
关键词 供养成本 成本分解结构 农机 寿命 sustaining cost cost breakdown structure agricultural machinery life cycle
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参考文献4

  • 1Craig A Langston.The determination of equivalent value in life-cost studies:an intergenerational approach[]..1994
  • 2David G.Woodward.Life cycle costing----theory,information acquisition and application[].International Journal of Project Management.1997
  • 3Fabrycky W. J.,Blanchard W. J.Life-cycle cost and economic analysis[]..1991
  • 4Senthil Kumaran Durairaj,et al.Evaluation of Life Cycle Cost Analysis Methodologies[].Corporate Environmental Strategy.2002

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