Point out depreciation expenses is an important part of equipment price by analyzing equipment price structure in the thesis? Anatomy favorableness and disbennifit infections of equipment price and enterprise benefit by selecting different depreciation methods.
从分析装备价格构成入手 ,指出了折旧费用是装备价格的重要组成部分 ;剖析了不同折旧方法的选用对装备价格和企业利益的影响 ;强调折旧方法的选用一定要考虑本行业和本企业的实际 ,在有利于装备生产和企业利益的前提下 ,可适当加大应用加速折旧法的力度。
The effects on break-even points by depreciation methods are analyzed,and the results show that depreciation methods have great effects on break-even points.
分析了折旧方法对静态盈亏平衡点及动态盈亏平衡点的影响 ,结果表明 ,不同的折旧方法对盈亏平衡点的影响很大。