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本文以可靠性理论和失效理论为基础,针对设备的失效规律和评估实践中出现的一些新问题提出了总成新率、有用成新率、残存成新率、单位成新率价值4个新概念。将残存成新率与残值相对应,资产价值主体(价值减去残值)与有用成新率相联系,提出了单位成新率价值的计算公式,以此为基础对成本法的公式进行了修正。
Based on the reliability theory and the theory of failure, this paper puts forward the new assembly rate, the useful new rate, the remaining new rate and the new rate of the unit into four new values in view of the failure rules of the equipment and some new problems in the evaluation practice. concept. The residual value of the new rate corresponds to the residual value. The main value of the asset (value less salvage value) is related to the useful new rate, and the formula for calculating the new rate value is proposed. Based on this, the formula of the cost method Corrected.