“有无对比法”在某原料路线升级改造项目财务评价中的应用

Application of“With or Without Comparison Method”in the Financial Evaluation of a Raw Material Route Upgrading&Remodeling Project

介绍了某原料路线升级改造项目的改造情况及改造后的主要装置工艺技术,采用了“有无对比法”对该项目进行财务评价,分析了其盈利能力和改造后的清偿能力。分析结果表明,“有无对比法”的应用体现了企业改造前后的状况,对企业实施改造决策有很好的帮助。

This paper introduces the remodeling of a raw material route upgrading&remodeling project and the post-remodeling technologies of the main units;by adopting the“with or without comparison method”,the financial evaluation of this project is conducted,analyzing its profitability and post-remodeling solvency.The results show that the application of“with and without comparison method”reflects the situations before and after enterprise remodeling,and it is very helpful for enterprises to materialize remodeling decisions.