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通过更新改造增加更为先进的技术装备是企业提高自身竞争力的重要途径之一.从投入的属性来讲,其中大部分属固定成本,需要在今后的数年经营期间内按有关财务制度的规定进行合理回收.
提高企业技术装备水平的双面效应
【摘 要】
：
通过更新改造增加更为先进的技术装备是企业提高自身竞争力的重要途径之一.从投入的属性来讲,其中大部分属固定成本,需要在今后的数年经营期间内按有关财务制度的规定进行合
【机 构】
：
西北工业大学管理学院
【出 处】
：
技术经济
【发表日期】
：
2002年11期
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