Research On Enterprise Machine Equipment Evaluation Method Based On Life Cycle Cost Theory

As a new kind of social activities,it plays a vital role that assets assessment for maintaining the market order and to further protect the interests in all kinds of subjects of property right in the market.Machinery and equipment as the most indispensable enterprise assets,the machinery and equipment assessment has become an essential activity in enterprise assets evaluation.At present,there are some limitations in the value evaluation method of machine equipment.It is necessary to explore a new method to make up these defects.View of the life cycle cost theory has developed mature both at home and abroad,and application is also more widely.This paper from a new perspective to explore machinery and equipment assessment method.Integrating life cycle cost theory in the assess of machinery and equipment.This paper gives a comprehensive discussion for the traditional assessment methods of machinery and equipment.And according to the problem of the application of the three evaluation methods in machinery and equipment,Pointing out limitations of three evaluation methods.First,the income method to evaluate equipment have sustained income limit,so that it can't be generally applied in the appraisal of machinery and equipment.Second,the market method limited by the market activity.Finally,this paper points out that although the cost method is the most common methods of assessment in the assessment of machinery and equipment,only one way to assess is too single.For these reasons,it is necessary to find a new method to improve the machinery and equipment assessment application in machinery and equipment assessment.Considering the limitations of traditional evaluation methods,and combined with life cycle cost theory,this paper mainly studies a new method of machine equipment evaluation-Life cycle costing method.This method is mainly based on machinery and equipment in the life cycle cost to evaluate its value.The equipment life cycle is divided into three stages,namely,the early,middle and late.According to the machinery and equipment in the life cycle cost spending and depreciation of the assessment over the life cycle,and gives the evaluation process in detail.To illustrate the life cycle cost method is practical and wide range of application.The later part of the paper comparison between the life cycle cost method and the traditional three evaluation methods.Pointing out that the method of life cycle cost method not only integrate the advantages of three methods,but also make up part of flaws and shortcomings of traditional evaluation methods.And complement with the cost method,which fully shows the life cycle cost method is practical and has broad scope of application.In addition,this paper uses the case to verify the practicality of the life cycle cost method,and carries out the price test,which further verifies the superiority of the life cycle cost method.