[1]陈炜然,孙胜祥,蒋国萍,等.改进的军用计算机软件价值评估收益法模型[J].南京理工大学学报(自然科学版),2015,39(06):739.
 Chen Weiran,Sun Shengxiang,Jiang Guoping,et al.Improved assessment income model for military computer software value[J].Journal of Nanjing University of Science and Technology,2015,39(06):739.
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改进的军用计算机软件价值评估收益法模型
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《南京理工大学学报》(自然科学版)[ISSN:1005-9830/CN:32-1397/N]

卷:
39卷
期数:
2015年06期
页码:
739
栏目:
出版日期:
2015-12-31

文章信息/Info

Title:
Improved assessment income model for military computer software value
作者:
陈炜然1孙胜祥2蒋国萍2訾书宇2
1.华中科技大学 管理学院,湖北 武汉 430074;
2.海军工程大学 装备经济管理系,湖北 武汉 430033
Author(s):
Chen Weiran1Sun Shengxiang2Jiang Guoping2Zi Shuyu2
1.School of Management,Huazhong University of Science and Technology,Wuhan 430074,China;
2.Department of Equipment Economics and Management,Naval University of Engineering,Wuhan 430033,China
关键词:
军用计算机软件 收益法 价值对等 预期收益 折现率 年度成本节约值 采购成本 运行成本
Keywords:
military computer software income method value reciprocity expected income discount rate annual cost saving purchasing cost running cost
分类号:
E257
摘要:
采用收益法对军用计算机软件进行价值评估。从价值对等角度分析军用计算机软件预期收益,等同于软件代替硬件后的成本节约值。采用折现率将年度成本节约值折算到当前年份,给出了不同风险等级下折现率的取值范围。分别建立了采购成本节约和运行成本节约两种情形下的收益法模型,并对评估模型适用性和风险性进行了分析。
Abstract:
The income method is applied to evaluate the value of military computer softwares.Considering the principle of value reciprocity,the expected income of military computer software is equal to the cost saving after the software replaces the hardware.Annual cost saving is discounted to the current year using a discount rate,and the value scope of the discount rate of different risk grade is given.The income models of purchasing cost saving and running cost saving are established and the applicability and risk of the proposed model are analyzed.

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备注/Memo

备注/Memo:
收稿日期:2015-09-28 修回日期:2015-10-27
基金项目:国家社科基金军事学项目(14GJ003-149)
作者简介:陈炜然(1973-),男,博士生,高级工程师,主要研究方向:知识产权管理,E-mail:Chwr168@163.com。
引文格式:陈炜然,孙胜祥,蒋国萍,等.改进的军用计算机软件价值评估收益法模型[J].南京理工大学学报,2015,39(6):739-743.
投稿网址:http://zrxuebao.njust.edu.cn
DOI:10.14177/j.cnki.32-1397n.2015.39.06.018
更新日期/Last Update: 2015-12-31