Research On Value Evaluation Of Complete Sets Of Special Equipment

With the rapid development of China's economy,the transactions of various assets are becoming more and more frequent,corporate mergers and acquisitions,corporate listings and other economic activities are also increasing.Asset evaluation as an evaluation value,the professional services to promote transactions in this process The more indispensable,and play an increasingly important role.In the asset composition of many enterprises,machinery and equipment occupy an important part,as well as the frequent trading of the second-hand equipment market and the growth of the financial leasing equipment business.These need to scientifically and reasonably evaluate the value of machinery and equipment as an important reference for the transaction price.It is also important to accurately and reasonably evaluate the value of machinery and equipment.Whether the value of machinery and equipment can be accurately measured and evaluated is of great significance for the smooth operation of economic transactions.At the same time,with the development of economy and society and the advancement of production technology,the current equipment is mostly a complete set of assembly line equipment and industrial and technical special equipment.The complete set of special equipment refers to the production of certain products or to complete certain tasks and A complete set of equipment with special performance and special purpose necessary for the function.With the rapid improvement of production technology level,large-scale complete sets of equipment have played an important role in upgrading China's industrial structure and overall level,serving the transformation and upgrading of the national economy.Integration and assembly line production have become an indispensable way.Therefore,the value of a complete set of special equipment has also become a problem of widespread concern.The value evaluation of the complete set of special equipment is special,its value can not simply add the value of each single equipment because it needs to reflect its overall connection and coordination in the process of its value evaluation;secondly,the value of the complete equipment and its production The product situation is closely linked,and it is also affected by national policies and the level of economic development.Finally,due to the obvious industry characteristics of special equipment,the value of equipment is also affected by the overall development of the industry.Therefore,we need to find a suitable method to evaluate the complete set.The value of special equipment can not only consider the various factors affecting the value of the set of special equipment,but also make the value reasonable and fair.This paper first defines the concept of complete sets of special equipment,and then systematically analyzes and combs the relevant literatures for the evaluation of completesets of special equipment,and then uses the combination of theoretical analysis and case analysis.Firstly,analyze the domestic and international research status of the value evaluation of complete sets of special equipment,determine the research focus according to the current situation and existing problems;analyze the value influencing factors of machine equipment,introduce the commonly used evaluation methods and evaluate the applicability of machinery and equipment by using three methods.analysis.Then it introduces the characteristics of the special equipment and the influencing factors of the value,compares the difference between the special equipment and the ordinary equipment,and combines the characteristics and value influencing factors of the complete set of equipment to analyze the areas that need improvement and the indicators that need to be increased.The idea of value evaluation of complete sets of special equipment;in order to more comprehensively analyze the value evaluation of complete sets of special equipment,this paper analyzes the selection of evaluation methods for evaluating complete sets of equipment in the two states of use and clearing status,focusing on the status of use.The improved replacement cost method and the revenue sharing method are used to evaluate the detailed analysis and determination of specific indicators,including the improvement of the overall rate of replacement cost,the technical devaluation and the share of the revenue sharing method.determine.Finally,the value of the special equipment for the actual case evaluation is selected,and the evaluation methods and indicators determined above are used for the actual evaluation.Finally,the shortcomings and prospects of the research are presented.