국부 통계조사자료를 이용한 자산별 경제적 감가상각추정에 대한 연구

• 영문명: Estimating Economic Service Life of Assets by Using National Wealth Statistic
• 발행기관: 한국산업경영시스템학회
• 저자명: 조진형(Jin-Hyung Cho) 오현승(Hyun-Seung Oh) 이세재(Sae-Jae Lee) 서정열(Jung-yul Suh)
• 간행물 정보: 『산업경영시스템학회지』제30권 제4호, 170~181쪽, 전체 12쪽
• 주제분류: 공학 > 산업공학
• 파일형태: PDF
• 발행일자: 2007.12.30

영문 초록

  The purpose of computing economic depreciation value is to find valuation of assets closely in line with market prices. The valuation of industrial assets are called Engineering Valuation. The two representative techniques for such valuation are Hulten-Wykoff Method, which estimates real value using regression equations, and T-factor Method devised at Iowa State University. The two are all empirical methods for computing service life (duration period).
  In this paper, we derived the service life by empirical methods using national wealth statistics, and also by more conventional methods such as original group method and retirement method. The results from each method are compared with one another. We also computed economic service life from these results. In S. Korea where amount of asset value statistics is still insufficient, the most effective method for empirically computing economic service life turns out to be the one using national wealth statistics. In addition, we also present economic relationship between depreciation value computed by using Hulten-Wykoff Method and depreciation value computed by using T-factor Method.

목차

1. 국부통계와 자본스톡의 개념
2. 자본스톡 추계 방법
3. 고정자본소모(감가상각)
4. 순자본스톡과 감가상각
5. T-factor 방법과 경제적 내용년수
6. 제약된 조건 하에서 경제적 내용년수의 산출(국가전체의 경우)
7. 경제적 내용연수 평가(개별기업의 경우) C제과 경제적 내용년수 계산
8. 결론
참고문헌

키워드

National Wealth Statistics Hulten-Wykoff T-factor Service Life