物流设备更新改造决策方法的改进

物流设备（施）的更新改造决策是物流管理会计中的重要内容，因此，如何从经济角度对物流设备（施）进行适时更新显得尤为重要。本文较为深入地探讨了物流管理会计中物流设备（施）更新改造的基本公式，对原有的年均成本计算公式进行了变形，以便从经济含义角度更好地理解掌握；构建了企业考虑所得税时物流设备（施）更新改造的计算公式，并进行了验证。

The Improvement of Decision-making in Logistics Equipment Renovation

Decision-making in logistics equipment renovation is the core content in logistics management accounting from an economic perspective, particularly the timing. This article immerges into the formula of renewing logistics equipment in logistics management accounting. While deforming the original formula of average annual cost so that it could be comprehended easier, the article constructs a new formula for enterprises to consider income tax when renewing logistics equipment, and then verifies the formula.