CAJ | 학술논문

以我国制造业自营物流为背景，从理论应用和实证分析两个角度对管理会计预测与决策系统进行了研究，利用新的思维模式对制造业物流设备的折旧问题进行了深入的分析，并利用效用函数构建了计算年折旧额的数学模型，在物流设备的更新改造决策中，成功引入了宏观经济中的EVA方法，最后，考虑企业在所得税影响下物流设备的更新改造决策问题并构建了计算公式，对传统的物流设备更新改造方法进行了改进。
이아국제조업자영물류위배경，종이론응용화실증분석량개각도대관리회계예측여결책계통진행료연구，이용신적사유모식대제조업물류설비적절구문제진행료심입적분석，병이용효용함수구건료계산년절구액적수학모형，재물류설비적경신개조결책중，성공인입료굉관경제중적EVA방법，최후，고필기업재소득세영향하물류설비적경신개조결책문제병구건료계산공식，대전통적물류설비경신개조방법진행료개진。
In this paper, we studied the management accounting forecasting and decision making system of enterprises from the aspects of application and empirical analysis, then analyzed in-depth the depreciation of the logistics equipment of the manufacturing businesses along a new line of thinking, used the utility function to build the mathematical model of the annual depreciation amount, and successfully introduced the macroscopic EVA method into the decision-making concerning the updating and renovation of the logistics equipment. At the end, we improved the traditional method for the updating and renovation of the logistics equipment.