基于沉没成本的机械设备大修理判别研究

Discrimination Study of Mechanical Equipment Overhaul Based on Sunk Cost

根据机械设备大修理的定义和特点,分析了不应一味地进行机械设备大修理,也不可盲目重置更新,而应运用传统的工程经济学中关于机械设备大修理的经济判别条件和准则,来确定合理的经济界限。给出了一个计算实例,根据沉没成本不计原则,对公式进行了修正。

According to the definition and characteristics of mechanical equipment overhaul, the author argues that people should not simply overhaul mechanical equipment or blindly renew them. Instead, they should use the economic discriminant condition and criteria about mechanical equipment overhaul in the traditional engineering economics to establish a reasonable economic limit. Finally the author gives an example in accordance with the principle of sunk cost and fixes the formula.