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农机经济寿命计算问题的探讨与商榷
引用本文:郝庆升,王桂侠.农机经济寿命计算问题的探讨与商榷[J].农业机械学报,1998,29(3):168-171.
作者姓名:郝庆升  王桂侠
作者单位:吉林农业大学农商学院
摘    要:农机经济寿命的计算关系到企业的经济效益。相对收益率法优于收益最大法,收益最大法优于费用最小法;动态方法优于静态方位;解析法优于列表法。站在系统全局角度来考虑机器更新换代时,所计算的机器寿命并不是经济寿命,而应称为社会寿命。机器的社会寿命是没有现实意义的。

关 键 词:农业机械  计算方法  经济寿命  列表法
修稿时间:19970909

SOME ISSUES ON THE CALCULATION OF THEECONOMIC LIFE SPAN OF FARM MACHINE
Hao Qingsheng,Wang Guixia.SOME ISSUES ON THE CALCULATION OF THEECONOMIC LIFE SPAN OF FARM MACHINE[J].Transactions of the Chinese Society of Agricultural Machinery,1998,29(3):168-171.
Authors:Hao Qingsheng  Wang Guixia
Institution:Jilin Agricultural University
Abstract:How to calculate the economic life span of farm machine has a bearing on economic effect. The relative earning rate method is prior to the maximum profit method, and the maximum profit method is prior to the least cost method; The regression analysis method is superior to the included table method, but the bilinear regression analysis method does not get the better of the linear regression analysis method. The relative earning rate method is also the best way to calculate the economic life span of farm machine even if the buying and selling of the old machines is impossible. The machine's service life, which we calculate under the overall consideration, is not the economic life span. It should be called social life span. It has no practical significance to calculate the machine's social life span.
Keywords:Farm machine  Life  span  Accounting method  Problems
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