浅析煤炭企业设备更新决策对企业经济效益的影响

The Impact of Equipment Renewal Decision on the Economic Benefits of Coal Enterprises

生产设备是煤炭企业开展生产经营活动的重要资产,在企业经营管理活动中占有十分重要位置,其生命周期主要包括设备的购置、使用、维修、报废处置等几个阶段。如何对设备进行更新是资产管理的重要内容,作为经营管理的重要一环,设备更新决策的选择,不仅体现企业的管理效率和水平,更是能对企业的经济效益产生直接的影响。

Production equipment is an important asset for coal enterprises, which plays significant role in enterprise operation and management activities. Its life cycle mainly includes such steps as the purchase, use, maintenance and disposal of equipment. How to update equipment is important in asset management. So, the choice of equipment renewal decision not only reflects the management efficiency and level of the enterprise, but also has a direct impact on the economic benefits of enterprises.