农机化研究
農機化研究
농궤화연구
JOURNAL OF AGRICULTURAL MECHANIZATION RESEARCH
2015年
3期
42-45
,共4页
王奕娇%乔金友%王福林%陈海涛
王奕嬌%喬金友%王福林%陳海濤
왕혁교%교금우%왕복림%진해도
农业机械%折旧%双倍余额递减法%动态模型
農業機械%摺舊%雙倍餘額遞減法%動態模型
농업궤계%절구%쌍배여액체감법%동태모형
agricultural machinery%depreciation%double declining balance method%dynamic model
双倍余额递减法是农业机械折旧中经常采用的一种加速折旧方法。分析发现现用双倍余额递减模型存在两方面问题,并针对这两个问题进行改进研究。对原动态双倍余额递减模型转折点的计算公式进行改进,避免了折旧期内折旧额倒置现象;提出了动态改进双倍余额递减模型,考虑占用资金的时间价值,采用改进的模型计算折旧额更符合经济规律。最后,以农业生产中常用的约翰迪尔7830拖拉机为例,采用各种折旧模型计算该拖拉机各年折旧额的变化规律,证明了改进方法的正确性和科学性。
雙倍餘額遞減法是農業機械摺舊中經常採用的一種加速摺舊方法。分析髮現現用雙倍餘額遞減模型存在兩方麵問題,併針對這兩箇問題進行改進研究。對原動態雙倍餘額遞減模型轉摺點的計算公式進行改進,避免瞭摺舊期內摺舊額倒置現象;提齣瞭動態改進雙倍餘額遞減模型,攷慮佔用資金的時間價值,採用改進的模型計算摺舊額更符閤經濟規律。最後,以農業生產中常用的約翰迪爾7830拖拉機為例,採用各種摺舊模型計算該拖拉機各年摺舊額的變化規律,證明瞭改進方法的正確性和科學性。
쌍배여액체감법시농업궤계절구중경상채용적일충가속절구방법。분석발현현용쌍배여액체감모형존재량방면문제,병침대저량개문제진행개진연구。대원동태쌍배여액체감모형전절점적계산공식진행개진,피면료절구기내절구액도치현상;제출료동태개진쌍배여액체감모형,고필점용자금적시간개치,채용개진적모형계산절구액경부합경제규률。최후,이농업생산중상용적약한적이7830타랍궤위례,채용각충절구모형계산해타랍궤각년절구액적변화규률,증명료개진방법적정학성화과학성。
Double declining balance method is often used on agricultural machinery as an accelerated depreciation model . Two problems of double declining balance methods were discussed and improved in this paper .The calculating method of turning point of the dynamic double declining balance model was improved , which avoids the phenomenon of depreciation inversion .The dynamic improved double declining balance model was put forward , which considering time value of fund , and it was more accord with the economic criterion .At last , changing tendencies of depreciation of different models were analyzed comparatively combined with the John Deere 7830 tractor, which proved the improved method is more correct and scientific .