旧设备可变现价值的处理对更新决策的影响

The Influence on Renewal Decision of Handling of the Old Equipment's Cash Realizable Value

在对多种更新方式进行技术经济分析时,如何处理旧设备更新决策时的可变现价值是一个有争议的问题。文章通过一个典型案例,计算和分析了旧设备可变现价值的不同处理对经济评价指标以及设备更新决策的影响,进而证实了客观现金流量原则的正确性。

In techno-economic analysis about the many kinds of equipment renewal modes,it is a controversial issue on how to handle the old equipment s cash realizable value in the renewal decision-making.By way of a typical case,the paper calculated and analyzed the influence on economic evaluation index and renewal decision of handling of the old equipment s cash realizable value;furthermore,it proved that the objective cash flow principle was right.