Machinery and equipment


Typical machinery and equipment are mainly composed of

①power part

②transmission part

③work Part

It consists of three major parts. In addition, with the development of science and technology, the control part of machinery and equipment is also an important content.


(1) Machinery and equipment have the characteristics of high unit value and long service life, requiring the assessor to fully understand the applicability and possible risks of their functions.

(2) Machinery and equipment are movable property assets. Compared with real estate, the appraised value is not directly related to the region in which it is located.

(3) Machinery equipment is an indispensable equipment in production, but at the same time, consider the intangible assets attached to the machinery and equipment.

(4) The replacement of machinery and equipment is relatively fast. For machinery and equipment with high energy consumption, low efficiency and high pollution as stipulated by the policy, although the entity has a high degree of newness, it should still be treated as low value or even as scrap .


1. According to its role in reproduction, it can be classified into:

(1) Production process equipment.

It directly changes the physical condition or chemical properties of the raw material of the product, making it a semi-finished product or finished product.

(2) Auxiliary production equipment.

It is the second-line equipment to ensure that the production process equipment completes the production task.

(3) Service equipment. For example, communication equipment, computers, test instruments, meters, etc.

2. According to the technical characteristics of machinery and equipment, it can be divided into:

(1) General machinery and equipment.

(2) Special machinery and equipment.

The industry characteristics of special equipment are very strong, and there are big differences in engineering and technical requirements. It accounts for a large proportion of enterprise machinery and equipment, and it also has a great impact on enterprise efficiency and product quality.

(3) Non-standard equipment. A variety of non-national finalized equipment is generally self-made or commissioned for processing and manufacturing according to the needs of the enterprise.

3. According to the degree of automation of machinery and equipment, it can be divided into:

(1) Automation equipment. Such as CNC machine tools, robots, etc.

(2) Semi-automatic equipment. For example, semi-automatic forging Zhong.

(3) Other equipment. For example, a manual crane.

4. According to its value, it can be classified into:

(1) Class A equipment.

(2) Class B equipment.

(3) Class C equipment.

5. Classified according to usage status, it can be divided into:

(1) Equipment in use.

(2) Sealing equipment.

(3) Inventory equipment.

Different classifications have a greater impact on which method to choose for asset evaluation, what factors are considered, and how to provide evaluation reports and attached tables. For example, in the evaluation for the purpose of asset transfer, the issue of whether the equipment can be transferred to use or how to realize it after the transfer should be considered for the machinery and equipment that is not needed, which will affect the valuation.

Evaluation features

1. Machinery and equipment assets are generally an integral part of the company’s overall assets, which are usually related to other assets of the company, such as buildings, land, and current assets. , Intangible assets, etc., to jointly complete a specific production purpose. Generally do not have independent profitability. Therefore, in the evaluation of machinery and equipment, the use of the income method is greatly restricted, and the cost method and the market method are usually used.

2. For holistic machinery and equipment, it is an organic whole composed of several machinery and equipment in order to achieve a certain function. When conducting value analysis, attention should be paid to the impact of the organic connection between assets on the value. The overall value is not just a simple addition of a single piece of equipment.

3. Some of the machinery and equipment belong to immovable property or fixed objects between movable property and immovable property. They need to be installed permanently or in some way on the land or building within a period of time, and move these Assets may cause partial loss or complete failure of machinery and equipment.

4. There are many factors that affect the wear and tear of machinery and equipment, and the law of wear and failure of equipment is not easy to determine, and individual differences are large. Determining depreciation often requires investigating and appraising the physical status of the equipment on a station-by-station basis.

5. The devaluation factors of equipment are more complicated. In addition to physical devaluation, there are often functional devaluations and economic devaluations. The development of science and technology, national energy policies, environmental protection policies, etc., may all have an impact on the appraised value of equipment.

Evaluation procedure

(1) Clarify the purpose of the evaluation

The key to determining the evaluation object, scope, and selecting the type and method of evaluation value.

(2) Inventory machinery and equipment, and clarify the evaluation objects

Mainly include the following:

1. According to the book information,

Inventory Verify the actual quantity of machinery and equipment, mainly finding redundant or hidden equipment.

2. It is clear whether the evaluation is a single device or a combined device.

3. To determine the evaluation object, it is mainly to distinguish the boundary between machinery and equipment and low-value consumables in current assets; also to distinguish the boundary between machinery and equipment and real estate, such as those used to install machinery and equipment Whether the base is used as a part of the value of the machine and equipment should be judged according to the purpose of the evaluation. In the evaluation of individual equipment sales, this part is often not included, but it can be included in the overall evaluation. The main problem is to avoid under-evaluation and repeated evaluation, and to ensure the authenticity of the evaluation value.

(3) Carry out the necessary identification of machinery and equipment

Determine its applicability, availability and main technical parameters.

(4) Research and determine evaluation methods, collect and process relevant information and data

Note: To understand these data, it is mainly to determine various indicators collected to evaluate the asset Data

1. Process flow diagram;

2. Process pipeline diagram;

3. Workshop and equipment layout diagram;

4. Equipment account;

5. Equipment overhaul and technical transformation records;

6. Equipment overhaul plan;

7. Equipment Design instructions;

8. Design drawings of non-standard equipment;

9. Equipment foundation and installation drawings;

10. Large equipment order contracts and invoices;

11. Original order contract for imported equipment;

12. Customs declaration form for imported equipment;

13. Design production capacity and actual production capacity of factories and workshops ;

14. List of main energy-consuming equipment;

15. Energy consumption of factories and workshops and renovation measures;

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