A Study in Equipment Replacement
A Study in Equipment Replacement
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设备更换研究
DOI：
10.1057/jors.1966.7
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发表时间：
1966
影响因子：
3.6
通讯作者：
D. Hutchinson
中科院分区：
文献类型：
--
作者：
S. Eilon;J. R. King;D. Hutchinson
本文用两个模型研究叉车的最佳更换问题。第一个是与每辆卡车每年的最低平均成本有关，第二个使用贴现现金流的方法。这些模型中使用的参数包括设备的购买价格、转售价值和维护费用。资本免税额对税务的影响也包括在内。
A Study in optimum replacement of fork lift trucks is described, using two models. The first is related to minimum average costs per truck per year, the second uses the approach of discounted cash flow. The parameters used in these models include the purchase price, the resale value and the maintenance costs of the equipment. The effect of capital allowances for tax purposes is included.