잔존수명을 활용한 제조설비의 경제적 감가상각률 추정방안

• 영문명: A Study on the Estimation of Economic Depreciation Rate on Industrial Property Using Remianing Life
• 발행기관: 한국산업경영시스템학회
• 저자명: 오현승(Hyun-Seung Oh) 조진형(Jin-Hyung Cho)
• 간행물 정보: 『산업경영시스템학회지』제33권 제3호, 219~224쪽, 전체 6쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2010.09.30

영문 초록

Depreciation accounting has as its main objective, the recovery of the original cost of plant investment less net salvage, over the estimated useful life of that plant. Accuracy of the whole life technique in meeting this objective depends entirely on the original estimates of service life and net salvages for an account. Where the whole life technique has been used and original estimates prove inaccurate, excessive or deficient accumulations in the depreciation reserve frequently occur. To overcome this, the remaining life technique is suggested to better match the challenges of accelerated technology and competition within the regulated environment. The flexibility of the remaining life technique will allow an even chance to provide a complete recovery of the original cost.

목차

1. 서 론

2. 생존곡선의 분석

3. 제조설비의 생존분석

4. 결 론

키워드

Economic Depreciation Rate Remaining Life Technique