Research On The Algorithm For The Depreciation Rate Of Special Production Equipment

With the development of science and technology,the evaluation business of high-tech special production equipment has increased year by year in machine equipment evaluation,and some problems have gradually been exposed in the practical process.On the one hand,due to the complex structure and high technical level of special production equipment,the evaluators lack corresponding experience and are subjective when determining the depreciation rate of equipment according to the traditional evaluation method.On the other hand,since two types of intangible loss are hard to be evaluated,the neglect of the evaluators on them lead to the lack of validity and credibility of the evaluation results.Also,there are few studies specifically for the evaluation of special production equipment,and the theory and system of the relevant evaluation theory are not mature and perfect,which makes the evaluation personnel lack theory and practical case guidance when evaluating special production equipment.In view of the problems existing in the evaluation of special production equipment at present,this paper divides the depreciation rate's calculation of special production equipment into two parts: the basic depreciation rate and the comprehensive depreciation rate.For the calculation of basic depreciation rate,this paper focuses on the engineering and technical properties of special production equipment.Based on the theory of fatigue life,the evaluation procedure and calculation formula of basic depreciation rate of special production equipment are defined,which lays a foundation for improving the evaluation quality of special production equipment.As for the comprehensive depreciation rate,this paper analyzes the value factors of special production equipment,and constructs the evaluation index system of comprehensive adjustment coefficient.On the basis of the applicability analysis of the weight determination method,the basic steps of using AHP to determine the index weight are defined.Furthermore,through the analysis of the meaning of each index,the evaluation grade of each index and the value standard of adjustment coefficient are determined.The comprehensive depreciation rate is determined by the indigestion of the comprehensive adjustment coefficient and the basic depreciation rate.Finally,this paper introduces the specific operation steps of the depreciation rate of special production equipment through practical cases.The feasibility and reliability of the improved evaluation model are illustrated by combining the practical evaluation value and market transaction price of the evaluation case.