| 机器设备评估中实体性贬值率计算方法 |
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| 引用本文： | 张成文,孙广艳.机器设备评估中实体性贬值率计算方法[J].辽宁工程技术大学学报(社会科学版),2009,11(4):359-361. |
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| 作者姓名： | 张成文 孙广艳 |
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| 作者单位： | 1. 辽宁工程技术大学,营销管理学院,辽宁,葫芦岛,125105
2. 辽宁工程技术大学,职业技术学院,辽宁,阜新,123000 |
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| 摘 要： | 机器设备评估方法中的核心问题是实体性贬值率的计算,通过对目前计算方法的深入分析,发现观察法和年限法存在随意性太大、准确度不高的问题。作者提出精度指数法计算实体性贬值率,用实例分析该方法的计算应用过程,该方法能够改变随意评估的现象,其科学准确性、较强的操作性使评估结果更接近公允价值,为机器设备评估定价提供更加有效的技术方法,获得业内人士的广泛认可。
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| 关 键 词： | 机器设备 评估 实体性贬值率 精度指数 |
Methods of calculating the depreciation rate in the appraisal of machinery and equipment |
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| ZHANG Chengwen,SUN Guangyan.Methods of calculating the depreciation rate in the appraisal of machinery and equipment[J].Journal of Liaoning Technical University(Social Science Edition),2009,11(4):359-361. |
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| Authors: | ZHANG Chengwen SUN Guangyan |
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| Institution: | 1.College of Marketing Management;Liaoning Technical University;Huludao 125105;China;2.Vocational College;Fuxin 123000;China |
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| Abstract: | The key problem in the appraisal of machinery and equipment is to calculate the objective depreciation rate.Through deep analysis of the calculating method,it is found that observation method and age limit method are highly subjective and lack of accuracy.We put forward an accurate index method to perform calculations of the rate,by which,we process with examples in the article.This method,which is more accurate and more practical,make its no deviation to its fair value.The method can provide a way to appra... |
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| Keywords: | machinery and equipment assessment substantial depreciation rate accuracy index |
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