| 机器设备评估中贬值率计算方法研究 |
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| 引用本文： | 张成文,孙广艳.机器设备评估中贬值率计算方法研究[J].科学与管理,2009(3):6-7. |
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| 作者姓名： | 张成文 孙广艳 |
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| 作者单位： | 辽宁工程技术大学营销管理学院,辽宁葫芦岛125105 |
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| 摘 要： | 机器设备评估方法中的贬值率包括实体性眨值、经济性贬值和功能相贬值，通过对目前使用的评估方法进行深入研究，分析了目前采用的评估方法存在的问题，提出了三种贬值因素在不同情况下的重新组合，从而得出新的贬值率的方法。
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| 关 键 词： | 机器设备评估 重置成本 贬值率 |
The Study of Calculating of the Rate of Depreciation in the Assessment of Machinery and Equipment |
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| Institution: | ZHANG Cheng-wen (Liaoning Technical University, Technical Profession College,Fuxin 123000 China) |
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| Abstract: | Machinery and equipment assessment method of the depreciation rate include substantial depreciation, economic devaluation depreciation and depreciation of the functions depneciation. By using the current method of calculating and analyzing the problem existing current assessment method, authors put forward three different devaluation factors in the case of re-combination, so as to arrive at the new method of the rate of depredation that. |
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| Keywords: | assessment of the machinery and equipment replacement cost depreciation rate |
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