| 项目经济评价中备品备件投资的处理 |
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| 引用本文： | 郭镇宁,陈溥才.项目经济评价中备品备件投资的处理[J].化工矿物与加工,1993(3). |
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| 作者姓名： | 郭镇宁 陈溥才 |
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| 作者单位： | 苏州非金属矿工业设计研究院
(郭镇宁)，苏州非金属矿工业设计研究院(陈溥才) |
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| 摘 要： | 备品备件投资在以往的项目经济评价中常常被忽略。但是,当建设投资中备品备件数额较大时,它会影响项目评价的准确性。分析了不同情况下备品备件的组成,提出了在项目评价中可以采用的三种处理方法:计入固定资产原值,冲减生产成本,转作流动资金。
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| 关 键 词： | 项目评价 备品备件 投资 |
Treatment of investment of spare parts and accessories in the economic evaluation of projects |
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| Guo Zhenning Chen Fucai.Treatment of investment of spare parts and accessories in the economic evaluation of projects[J].Industrial Minerals and Processing,1993(3). |
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| Authors: | Guo Zhenning Chen Fucai |
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| Affiliation: | Suzhou Non-metal Industrial Design & Research Institute |
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| Abstract: | The investment of spare parts and accessories is usually neglected in the previous economic assessment of projects. However,in the event of large percentage spare parts and accessories take up in the capital cost, it would aflect the correctness of project assessment. The paper analyzes the composition of spare parts and accessories under different conditions and presents three handling methods available for use in the project assessment ,i. e. inclusion in the original value of fixed assets,reduction of product cost and conversion to operating funds. |
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| Keywords: | Project assessment Spare parts and accessories Investment |
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