CAJ | 학술논문

针对我国农业机器折旧方法选择缺乏科学性、折旧计算工作量繁重等问题，且为提高农机化折旧工作管理水平，通过确定农业机器折旧决策支持系统的总体功能及结构，建立系统折旧模型库和数据库，对农业机器折旧决策支持系统进行详细设计。该系统可以科学合理地选择折旧方法计提折旧费用，不仅实现了农业机器作业成本的正确核算，对合理计算农业机器的经济寿命及更好地促进设备更新都具有十分重要的意义。
침대아국농업궤기절구방법선택결핍과학성、절구계산공작량번중등문제，차위제고농궤화절구공작관리수평，통과학정농업궤기절구결책지지계통적총체공능급결구，건립계통절구모형고화수거고，대농업궤기절구결책지지계통진행상세설계。해계통가이과학합리지선택절구방법계제절구비용，불부실현료농업궤기작업성본적정학핵산，대합리계산농업궤기적경제수명급경호지촉진설비경신도구유십분중요적의의。
n view of the unscientific depreciation method of agricultural machinery and the heavy workload of depreciation calculation in our country, for rising the depreciation management level of agricultural machinery, this study offers the detailed design of the decision support system for agricultural machinery depreciation by determining the overall structure and function and establishing the depreciation system data base and model base.The scientific and reasonable calculation method of depreciation deductions can be achieved by the developed system, which affects the cost accounting of agricul-tural machinery operation, and also has great significance on calculating agricultural machinery economic life and promo-ting the renewal of equipment.