摘要
工业作为我国国民经济的支柱产业,在经济社会发展中起到了至关重要的作用。设备作为生产型企业的核心要素,应重点分析其经济价值。介绍了设备投资方案的分类,详细阐述了独立投资方案和互斥投资方案的概念、计算步骤。因设备具有初始投资金额大、工期与回本时间长的特点,投资风险非常大,企业在进行设备投资决策时,需要对该项目的经济效益进行评价,并根据评价结果作出正确、科学的投资决策。
As a pillar industry of China's economy,industry plays a vital role in the vigorous development of the economy and society.Equipment,as the core element of production-oriented enterprises,should be analysed with emphasis on its economic value.The classification of equipment investment schemes is introduced,and the concepts and calculation steps of independent and mutually exclusive investment schemes are elaborated.As equipment has the characteristics of large initial investment amount,long construction period and payback time,the investment risk is very high.When making investment decisions on equipment,enterprises need to evaluate the economic benefits of the project and make correct and scientific investment decisions based on the evaluation results.
作者
刘鹏
Liu Peng(Suzhou New Times Xin'an Energy Technology Co.,Ltd.,Suzhou Jiangsu 215100)
出处
《现代工业经济和信息化》
2023年第5期234-236,239,共4页
Modern Industrial Economy and Informationization
关键词
设备
投资
决策
equipment
investment
decision-making