固定资产更新改造方法的数学分析

Maths-analysis of the renewal and trade-in of fixed assets

鉴于企业固定资产更新改造方法的选择不限于一种 ,为此从价值计量出发 ,阐述固定资产更新改造的数学机理 ,给出固定资产效用下降的年数总和折旧法、偿债基金折旧法、年金折旧法和余额递减折旧法 ,并分析了固定资产效用函数的性质 。

This article states a mathematical mechanism of the renewal of and trade in of fixed assets from value computation. It also provides the sum of digits method of depreciation, the sinking fund method of depreciation, the annuity depreciation method and the balance depreciation method for the analysis of the diminishing utility of fixed assets. It also makes an analysis of the properties of the fixed assets utility function and puts forward the method of the regression analysis to set this function.