摘要
从分析装备价格构成入手,指出了折旧费用是装备价格的重要组成部分;剖析了不同折旧方法的选用对装备价格和企业利益的影响;强调折旧方法的选用一定要考虑本行业和本企业的实际,在有利于装备生产和企业利益的前提下,可适当加大应用加速折旧法的力度.
Point out depreciation expenses is an important part of equipment price by analyzing equipment price structure in the thesis? Anatomy favorableness and disbennifit infections of equipment price and enterprise benefit by selecting different depreciation methods. Emphasizing that selecting different depreciation methods must be decided by the practice of profession and enterprise.Deduce that acceleration depreciation methods can be adopted if they are benefit for equipment produce and enterprise benefit .
出处
《装备指挥技术学院学报》
2002年第5期21-24,共4页
Journal of the Academy of Equipment Command & Technology
基金
国家社会科学研究基金资助项目 (0 1J0 2 3 )