种子公司固定资产投资效益的探讨

• 作 者: 陈新泉
• 机 构: 湖南省临湘县种子公司,
• 出 处: 种子世界
• 发表日期: 1986年01期
• 关键词: 种子公司 固定资产投资 资本支出 种子经营 需种量 货币的时间价值 成本计算 占用费 计算公式 临湘县

固定资产的投资,在国外,有些国家称为资本支出。它的投资通常要投入大量资金,对于任何一个企业来说,均将在较长时期内有持速影响。同时,这种投资大多要经过较长的时期,经过逐年折旧的方式才能收回,所以这项经济决策一般要比短期经济决策给企业带来的影响更大。

Investment in fixed assets abroad, some countries called capital expenditures. It usually invests a lot of money in its investment, and for any one enterprise, it will have a sustained impact over a long period of time. At the same time, most of such investments take a longer period of time and can be withdrawn after depreciation year after year. Therefore, this economic decision generally has more impact on enterprises than short-term economic decisions.