Font Size: a A A

Study Of Improvement Of Calculation Method Of New Rate Of Shipping Synthesis Based On Fuzzy Comprehensive Evaluation

Posted on:2021-01-12Degree:MasterType:Thesis
Country:ChinaCandidate:Q Q YuFull Text:PDF
GTID:2392330602480315Subject:Asset Assessment
Abstract/Summary:PDF Full Text Request
With the development of China's market economy,ship asset evaluation is playing an increasingly important part in the transaction of ownership change,transfer,mortgage,lease and so on.Under the current market conditions,income method and market method are the most common methods in ship asset evaluation,but the application of these two methods needs an active and mature market as the premise.However,due to the imperfect development of market economy and insufficient cases of ship equipment related transactions,it is necessary to consider the replacement cost method to estimate the value of the evaluated equipment.There are also many problems in the practice of the replacement cost method,mainly the differences and loopholes in the determination of the newness rate.The accuracy of the newness rate directly affects the objectivity and reliability of the ship assets evaluation results.Therefore,in order to improve the ship assets evaluation business more standardized and scientific,it is bound to improve the rate of newness.The newness rate is the ratio of the replacement cost of the appraised ship equipment minus the depreciation and the replacement price under the brand-new condition.Its opposite is the depreciation rate,which is usually used to evaluate the current value of a project in practice.This paper expounds several methods to determine the newness rate in the replacement cost method,including the actual service life method,the technical survey method,the expert scoring method and the traditional comprehensive newness rate method.The above methods ignore the relationship between the depreciation of ship equipment and the replacement cost in the evaluation of ship assets,resulting in the deviation of the final evaluation results.In this paper,from three aspects of entity depreciation,functional depreciation and economic depreciation,combined with fuzzy comprehensive evaluation method and AHP in fuzzy mathematics,the newness rate of ship equipment is divided into influencing factors and sub influencing factors,The judgment matrix is constructed to determine the weight of each influencing factor,and then combined with the expert's scoring of each factor,the mathematical matrix is used to calculate the final newness rate.The improved newness rate is evaluated on the basis of the above two quasi measurement layers.Compared with the traditional method,the improved newness rate will be more comprehensive considering the influencing factors.Theoretically,it can make up for the shortcomings of the current method.In the fifth chapter,the fuzzy comprehensive evaluation method is used to modify the newness rate in case analysis.By comparing the results of the traditional common calculation of the newness rate with the improved results,the improved newness rate can be better tested and explained Rate is more objective and scientific.The improved model method of newness rate is conducive to the expansion and deepening of the theory of ship assets evaluation in China,the improvement of the deficiencies in the current practice of ship assets evaluation,the optimization of the theoretical system of evaluation,the promotion of the formation of intelligent evaluation questions,the reduction of the cost of ship evaluation in practice,and the provision of new ideas for the future development of evaluation business for ship evaluation practitioners.
Keywords/Search Tags:Ship assets evaluation, Comprehensive newness rate, Fuzzy comprehensive evaluation method
PDF Full Text Request
Related items