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设备是企业重要的和数额最大的投资,而且为了保证设备的正常运转和良好性能,还要追加维持费用。作为社会主义企业来讲,支付这些资金必须取得良好的经济效益,才能维持企业的生存和发展,才能满足社会需求和为国家创造、积累财富。同时,在社会主义计划指导下的商品经济中,设备也是商品,也具备价值和使用价值两重性。因此必须懂得,要得到设备的使用价值,从事生产活动,就必须垫付购置设备的价值和支付维护、修理及改造设备的费用。因此,在国务院发布的《全民所有制工业交通企业设备管理条例》申明确规定:“企业设备管理的主要任务,是对设备进行综合管理,保持设备完好,不断改善和提高企业技术装备素质,充分发挥设备的效能,取得良好的投资效益。”要达到上述目标,就要求设备管理与维修人员不仅要对设备进行各项技术管理,更应注意学习经济管理的知识,研究和解决设备管理与维修工作中的经济问题。为使读者对这些理论与实践问题有个系统的了解,本刊从这期开始分8讲连续刊出“设备经济管理讲座”,其内容为:1.资金的时间价值;2.设备经济寿命与寿命周期费用;3.设备投资的经济分析;4.设备大修、改造与更新的经济界限;5.设备折旧;6.设备大修理成本和大修理基金;7.设备日常维护、保养费用及控制;8.设备管理与维修的经济指标体系。
The equipment is an important and most important investment for the company, and in order to ensure the normal operation of the equipment and good performance, additional maintenance costs are required. As a socialist enterprise, paying these funds must achieve good economic returns in order to maintain the survival and development of the enterprise, to meet the needs of society and to create and accumulate wealth for the country. At the same time, in the commodity economy under the guidance of the socialist program, equipment is also a commodity, and it also has the duality of value and use value. Therefore, it must be understood that to obtain the value of use of the equipment and to engage in production activities, it is necessary to advance the value of the equipment purchased and to pay for the maintenance, repair and alteration of equipment. Therefore, the “Regulations on Equipment Management for All-Urban-owned Industrial Transport Enterprises” promulgated by the State Council stipulates clearly: “The main task of enterprise equipment management is to comprehensively manage equipment, keep equipment intact, and continuously improve and enhance the quality of enterprise technology and equipment to give full play to it. The efficiency of the equipment has achieved good investment returns.” To achieve the above objectives, equipment management and maintenance personnel are required to not only perform various technical management of the equipment, but also pay attention to learning economic management knowledge, research and solve equipment management and maintenance work. Economic issues. In order to provide readers with a systematic understanding of these theoretical and practical issues, the journal will continue to publish ”Equipment Economics Management Seminar" in 8 lectures from this issue. Its contents are: 1. Time value of funds; 2. Economic life of equipment And life cycle cost; 3. Economic analysis of equipment investment; 4. Economic limits of equipment overhaul, transformation and renewal; 5. Equipment depreciation; 6. Equipment overhaul cost and overhaul fund; 7. Equipment daily maintenance, maintenance costs and Control; 8. Economic indicator system for equipment management and maintenance.