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1 设备技术经济分析概述设备是企业重要的和数额最大的投资,为保证设备的正常运转和良好性能,还需追加维持费用。企业要支付这些资金,要求取得良好的经济效益,才能维持生存和发展,才能满足社会需求和为国家创造、积累财富。然而设备也是商品,具有价值和使用价值两重性,欲得到设备使用价值,从事生产活动就必须垫付购置设备的价值和支付维护、修理及改造费用。因此,在国务院“企业设备管理条例”中规定:企业设备管理的
1 Technical and Economic Analysis of Equipment Overview Equipment is an important and most important investment of an enterprise. To ensure the normal operation and good performance of equipment, additional maintenance costs are required. Enterprises must pay these funds and require good economic returns to maintain their survival and development so as to meet the needs of society and create and accumulate wealth for the country. However, the equipment is also a commodity, which has the duality of value and use value. To obtain the use value of the equipment, it is necessary to advance the value of the purchased equipment and pay for the maintenance, repair and alteration costs when engaged in production activities. Therefore, in the “Regulations on the Management of Enterprise Equipment” of the State Council, it is stipulated that: