本文選題：價(jià)值管理 + 設(shè)備投資決策　； 參考：《天津大學(xué)》2014年碩士論文

【摘要】：半導(dǎo)體制造行業(yè)是公認(rèn)的研發(fā)投入大、制造工藝復(fù)雜的技術(shù)密集型產(chǎn)業(yè)，也是制造設(shè)備昂貴的資本密集型產(chǎn)業(yè)。在半導(dǎo)體企業(yè)的投入中，固定資產(chǎn)投資大概要占到銷售額的20%，，設(shè)備投資占到固定資產(chǎn)投資的40%以上，所以如何利用市場(chǎng)訂單數(shù)據(jù)，結(jié)合企業(yè)實(shí)際經(jīng)營(yíng)情況制定及時(shí)、有效的設(shè)備投資戰(zhàn)略并實(shí)施，是半導(dǎo)體企業(yè)在半導(dǎo)體生產(chǎn)行業(yè)立足生存的關(guān)鍵所在。針對(duì)市場(chǎng)的瞬息萬(wàn)變，如何把握投資時(shí)機(jī)和如何制定投資戰(zhàn)略已成為半導(dǎo)體生產(chǎn)企業(yè)可持續(xù)發(fā)展的重要保證。 本文從投資決策的一般方法出發(fā)，將價(jià)值管理理論引入到投資決策中，分析研究了價(jià)值管理在投資決策中的應(yīng)用，并進(jìn)一步分析了半導(dǎo)體制造設(shè)備的投資特性，建立了半導(dǎo)體企業(yè)設(shè)備投資決策模型架構(gòu)，得出具有可操作性的企業(yè)設(shè)備投資決策模型。 以F半導(dǎo)體生產(chǎn)企業(yè)設(shè)備投資為例，將價(jià)值管理理論引入到設(shè)備投資決策中，針對(duì)改造和新購(gòu)置設(shè)備提出不同的投資方案,在財(cái)務(wù)可行性分析的基礎(chǔ)上進(jìn)一步延伸，進(jìn)行了投資價(jià)值分析和多方案價(jià)值評(píng)估與方案優(yōu)選，使決策者能更準(zhǔn)確地對(duì)投資方案進(jìn)行選擇判斷，對(duì)提高半導(dǎo)體企業(yè)設(shè)備投資準(zhǔn)確、有效具有較強(qiáng)的現(xiàn)實(shí)意義。 本文將價(jià)值管理理論應(yīng)用于生產(chǎn)性企業(yè)設(shè)備投資分析，并應(yīng)用全壽命周期成本理論和多層次分析法結(jié)合，進(jìn)行了多方案價(jià)值比選。該方法為半導(dǎo)體設(shè)備投資提供了科學(xué)有效的決策依據(jù)，具有較強(qiáng)的可操作性。
[Abstract]:Semiconductor manufacturing industry is recognized as a technology-intensive industry with large R & D investment and complex manufacturing processes, and is also a capital-intensive industry with expensive manufacturing equipment. In the investment of semiconductor enterprises, the investment in fixed assets accounts for about 20% of the sales volume, and the investment in equipment accounts for more than 40% of the investment in fixed assets. So how to make use of the market order data and formulate timely according to the actual business situation of the enterprises, Effective equipment investment strategy and implementation is the key for semiconductor enterprises to survive in semiconductor industry. In view of the rapid changes in the market, how to grasp the investment opportunity and how to formulate the investment strategy has become an important guarantee for the sustainable development of semiconductor manufacturing enterprises. Starting from the general method of investment decision, this paper introduces the theory of value management into investment decision, analyzes and studies the application of value management in investment decision, and further analyzes the investment characteristics of semiconductor manufacturing equipment. The decision model of equipment investment in semiconductor enterprises is established, and the operational decision model of equipment investment is obtained. Taking the equipment investment of F semiconductor manufacturing enterprise as an example, the value management theory is introduced into the equipment investment decision, and different investment schemes are put forward for the reconstruction and new purchase of equipment, which is further extended on the basis of financial feasibility analysis. The investment value analysis, multi-scheme value evaluation and scheme optimization are carried out, which enables the decision makers to select and judge the investment scheme more accurately. It is of great practical significance to improve the accuracy and efficiency of equipment investment in semiconductor enterprises. In this paper, the theory of value management is applied to the equipment investment analysis of productive enterprises, and the life cycle cost theory is combined with the multi-level analysis method to carry out the value comparison and selection of multiple schemes. The method provides a scientific and effective basis for investment in semiconductor equipment and has strong operability.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F416.63

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