Research On The Best Depreciation Tactic Of The Equipment Of The Construction Enterprises

With the progress of the science and technology and the fast development of the economy in our country, the depreciation management of the equipment is studied and paid attention to day by day. The depreciation management of the equipment is an important component in the economic management of the equipment. It concerns the economic life and the benefits of the equipment, concerns the equipment renewal of enterprises and technological progress, and finally influences the management performance of enterprises. Therefore, it is important to establish a right and rational system of equipment depreciation and to account the equipment depreciation fund scientifically for enterprises to manage the equipments well and to strengthen the vigor of enterprises. However, the theories and methods about depreciation in our country's current depreciation system mainly concern the tangible wearing and tearing of equipments, but don't consider the influence of the time value of fund and the situation that equipment technological life-span shorten and intangible wearing and tearing of equipments increases because of science and technology rapid development. The traditional depreciation method is just suitable for the static analysis, but it can't reflect the true change on the trends of enterprise's business activities. At present, at home and abroad there is not a monograph that uses the idea of the time value of fund to study the depreciation deep and systematically, even the scientific papers about this are very peculiar too. Therefore, it is the important subjects that study how to solve the problem of equipment depreciation under the influence of the time value of fund.This text analyzes the current situation of equipment depreciation and studies the problem of traditional depreciation methods throughout the deep study about the current equipment depreciation system of construction enterprises. At the same time, on the basis of the current depreciation methods, considering the time value of fund, this text puts forward a kind of new depreciation method, namely dynamic depreciation method, and perfects the current depreciation methods. This text tries to change the situation of using one kind of depreciation method all the time within depreciable life, put forward the depreciation tactic that two depreciation methods make up, which tries hard to make the depreciation method can reflect the purpose to account depreciation, make accounted depreciation accord with enterprise's economic activity even more, promote constructionenterprises to renew their equipments and make technological progress, and guarantee that enterprises are in favorable competitive position.It is concluded the following main conclusions in this thesis:(1)Having discussed the current situation of equipment management of construction enterprises in our country and put forward the countermeasure of improving equipment control of construction enterprises.(2)On the basis of analyzing the domestic and international equipment depreciation situation and analyzing in depth the equipment depreciation system in our country, having proposed the deficiency in the equipment depreciation system in our country and provided the reform measure of the current equipment depreciation system.(3)Having analyzed and researched thoroughly the depreciation method of double decline balance, improved the already existing calculation formulae, provided the concrete and practical calculation formulae.(4)Having analyzed the drawbacks of the existing depreciation methods, considered the influence of the time value of fund on the basis of existing depreciation methods, proposed the dynamic depreciation methods, researched the dynamic depreciation methods under the two kinds of situations of simple interest and compound interest at the same time, and provided the concrete calculation formulae.(5)Having analyzed in depth the pluses and minuses of various kinds of depreciation methods and scope of application from two respects of the static depreciation methods and dynamic depreciation methods, probed into the factors and how to choose them which enterprises need consider while choosing the depreciation method, structured the thinking of the best equipment depreciation tactic combining the existing problems of the equipment depreciation, and put forward the tactic of taking two kinds of depreciation methods to make up within depreciable life , namely the depreciation tactic making up dynamically.