基于全寿命周期成本理论的租赁标准厂房与购地建厂的方案比选方法

Comparison and Selection Method between Leasing Standard Plant and Purchasing Land for Plant Construction Based on Life Cycle Cost Theory

在项目决策阶段,中小企业决策者在选择租赁标准厂房建厂的方案还是购地建厂的方案时常存在分歧,文章运用全寿命周期成本(LCC)理论,构建了包括初始投资成本、运行成本、退役成本、资金占用成本的全寿命周期成本(LCC)计算模型。通过案例分析得出:运用LCC理论进行租赁标准厂房建厂方案与购地建厂方案比选是可行的,当项目寿命周期n≤10年时,租赁标准厂房的全寿命周期成本(LCC)较低,寿命周期n≥10年时,购地建厂的全寿命周期成本(LCC)较低。因此,中小企业可根据自身的发展规划的需要进行选择,达到项目利润最大化的目的。

In the project decision-making stage, the decision-makers of small and medium-sized enterprises often have differences in choosing the scheme of leasing standard plant or purchasing land for plant construction. This paper uses the life cycle cost(LCC) theory to build a life cycle cost(LCC) calculation model including initial investment cost, operation cost, decommissioning cost and capital occupation cost. Through case analysis, it is concluded that it is feasible to use LCC theory to compare the construction scheme of leased standard plant with that of land purchase. When the project life cycle n≤10 years, the life cycle cost(LCC) of leased standard plant is lower,and when the life cycle n≥10 years, the life cycle cost(LCC) of land purchase is lower. Therefore, small and medium-sized enterprises can choose according to their own development planning needs to achieve the purpose of maximizing project profits.