摘要
以我国制造业自营物流为背景,从理论应用和实证分析两个角度对管理会计预测与决策系统进行了研究,利用新的思维模式对制造业物流设备的折旧问题进行了深入的分析,并利用效用函数构建了计算年折旧额的数学模型,在物流设备的更新改造决策中,成功引入了宏观经济中的EVA方法,最后,考虑企业在所得税影响下物流设备的更新改造决策问题并构建了计算公式,对传统的物流设备更新改造方法进行了改进。
In this paper, we studied the management accounting forecasting and decision making system of enterprises from the aspects of application and empirical analysis, then analyzed in-depth the depreciation of the logistics equipment of the manufacturing businesses along a new line of thinking, used the utility function to build the mathematical model of the annual depreciation amount, and successfully introduced the macroscopic EVA method into the decision-making concerning the updating and renovation of the logistics equipment. At the end, we improved the traditional method for the updating and renovation of the logistics equipment.
出处
《物流技术》
北大核心
2014年第3期410-412,共3页
Logistics Technology
基金
河北省科技厅软科学项目(11457280)
关键词
物流管理会计
物流成本
物流设备更新
logistics management accounting
logistics cost
logistics equipment updating
