论文部分内容阅读
固定资产作为企业生产力的标志,其更新决策对企业的发展起着至关重要的作用。而现金流量的确定问题是固定资产更新决策过程中的关键。对于各项收入及支出是否计入现金流量以及新旧设备现金流量的划分,还存在很多争议。本文以相关成本及机会成本理论为基础,通过案例分析讨论决策过程中现金流量的确定问题,以期对企业的固定资产更新决策提供借鉴。
As a symbol of enterprise productivity, fixed assets play an important role in the development of enterprises. The determination of cash flow is the key to decision-making in the process of updating fixed assets. There is still much controversy over whether income and expenses are included in cash flows and the division of cash flows between old and new equipment. Based on the related cost and opportunity cost theory, this paper discusses the determination of cash flow in the process of decision-making through case analysis, in order to provide reference for the enterprise’s fixed assets renewal decision-making.