设备更新决策中两种经济分析方法的比较

Comparison of Two Types of Economic Analytical Methods in Equipment Replacement Decision-Making

针对设备更新决策中多方案比选的相对经济效果检验问题,提出在某项业务年限比设备的可服务年限长的情况下,现行的财务管理教程和技术经济学教程提供了两种不同的方法可供选择。从分析现金流量图和计算公式两个角度比较了这两种经济分析方法的异同,阐明了两种方法下导致决策结论不同的因素,并对它们各自的适用条件进行了研究。

?Equipment replacement decisionmaking is a very important investment decision faced by almost all enterprises. As to the comparative economic effect test for the plans' comparison and selection, when a certain activity is longer than the service period of an equipment, current financial management textbooks and technical economics textbooks provide two different methods. This paper compares and contrasts these two economic analytical methods by analyzing cash flow chart and calculation formula. It discusses the elements of these two methods which result in different conclusions, and analyzes cases in which these methods are applicable.