用“直接增量法”评价改扩建项目损益处理的探讨

A Discussion on Calculation of Profit and Loss by “Directly Incremental Method” in Evaluating Projects of Renovation and Expansion

对用“直接增量法”评价改扩建 (或技术改造 )项目损益问题进行了探讨 ,建议对项目不应简单地按“直接增量法”进行损益分析 ,而是应该具体问题具体分析。

This paper discusses the calculation of profit and loss by “directly incremental method” in evaluating projects of renovation and expansion It is proposed that the “directly incremental method” should not be simply applied to the analysis of profit and loss of the projects, the concrete problem should be made a concrete analysis