福州港公路集装箱集疏运设备的折旧方法

针对福州港公路集装箱集疏运设备综合效率与寿命周期费用问题,采用平均折旧年限法、缩短折旧年限法与加速折旧法对集疏运设备进行折旧计算.计算分析结果表明,采用缩短折旧年限法,既避开了设备后期老化而致的风险,又加快了投资回收期,提高了公路集疏运企业的投资回报率.

Analysis on Depreciation Method of Highway Container Collection,Distribution and Transportation Equipment of Fuzhou Port

In view of the comprehensive efficiency and the life cycle cost of the road container transportation equipment of Fuzhou Port，compared three depreciation methods，namely，the average-life method，the shortened life method and the accelerated-depreciation method.The results show that adopting the method of shortening the depreciation period can speed up the payback period of investment，increase the rate of return on investment of the highway collecting and distributing enterprises.