关于设备大修理中沉没成本的商榷

设备在使用过程中会有经常性的有形磨损,当有形磨损达到一定程度后,就会遇到对原有设备进行更新还是大修理的决策问题.常用的单位产品生产成本比较法中,成本的确定还存在着争议.本文根据现金流量分析和决策图示,辨析了设备大修理中沉没成本的概念,提出更为合理的成本确定方法,在实践中有一定的指导作用.

Discussion on Sunk Cost of General Overhaul of Equipment

Mechanical equipment is fretted during being used. When the abrasion reaches some degree, the problems, to overhaul or to reform equipment, come into being. How to determine the cost exists in the common methods of comparing unit-product-cost. The concept of sunk cost of general overhaul of equipment is differentiated and analyzed in this paper. According to cash flux and decision - making chart, a more reasonable way of determining the cost is put forward. It is believed that the conclusion will have certain instruction in practice.