| 农业机器折旧决策支持系统的研究与设计 |
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| 引用本文： | 王奕娇,乔金友,任国强,张庆柱.农业机器折旧决策支持系统的研究与设计[J].农机化研究,2016(1). |
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| 作者姓名： | 王奕娇 乔金友 任国强 张庆柱 |
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| 作者单位： | 1. 东北农业大学工程学院,哈尔滨,150030;2. 黑龙江省农业机械工程科学研究院,哈尔滨,150081 |
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| 基金项目： | 公益性行业(农业)科研专项，大豆产业技术体系机械化岗位科学家“十二五”任务项目 |
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| 摘 要： | 针对我国农业机器折旧方法选择缺乏科学性、折旧计算工作量繁重等问题,且为提高农机化折旧工作管理水平,通过确定农业机器折旧决策支持系统的总体功能及结构,建立系统折旧模型库和数据库,对农业机器折旧决策支持系统进行详细设计。该系统可以科学合理地选择折旧方法计提折旧费用,不仅实现了农业机器作业成本的正确核算,对合理计算农业机器的经济寿命及更好地促进设备更新都具有十分重要的意义。
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| 关 键 词： | 农业机器 折旧 决策支持系统 |
The Research and Design on Decision Support System for Agricultural Machinery Depreciation |
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| Abstract: | n view of the unscientific depreciation method of agricultural machinery and the heavy workload of depreciation calculation in our country, for rising the depreciation management level of agricultural machinery, this study offers the detailed design of the decision support system for agricultural machinery depreciation by determining the overall structure and function and establishing the depreciation system data base and model base.The scientific and reasonable calculation method of depreciation deductions can be achieved by the developed system, which affects the cost accounting of agricul-tural machinery operation, and also has great significance on calculating agricultural machinery economic life and promo-ting the renewal of equipment. |
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| Keywords: | agricultural machinery depreciation decision support system |
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