设备更新时机的正确决策

摘要

企业装备的适时更新，可以在经济合理的前提下获得装备水平的提升。本文从工程经济中的时间价值理论入手，以设备运营期等效年费用最小为目标，对设备更新决策及更新时机决策进行了分析讨论，得出了设备更新时机的正确结论，纠正了教科书中的错误观点。%Properrenewal of equipment in enterprises may enhance equipment performance while maintaining rational econo-my.Based on the theory of time value in the engineering economy and targeting at minimization of equivalent annual cost of the equipment in the whole operation period, analysis and discussion are implemented on the update timing for the equip-ment, and the right renewal timing is conducted, erroneous views in the textbook are corrected.