성능 기반 공동구 자산가치 평가 방법 개발
Development of performance-based asset valuation method of utility tunnel
0
조회
0
다운로드
0
인용
0
참고문헌
키워드
초록
본 연구는 국내 사회기반시설의 자산가치를 보다 정확하게 평가하기 위해 성능을 고려한 자산가치 평가 방법을 제안한다. 현재 사용되고 있는 정액법 기반의 상각후대체원가법(SLD)은 시설물의 실제 성능이나 상태를 충분히 반영하지 못해 자산가치가 상대적으로 낮게 추정되는 경향이 있다. 이에 본 연구에서는 공동구의 열화 추세와 상태등급을 반영한 비선형 상태 기반 감가상각 방법(CBD)을 제안하고 SLD 방법과 비교 ‧ 분석하였다. 연구 결과 CBD 방법은 공동구의 현재 상태와 열화 추세를 반영하여 자산가치를 평가할 수 있었으며 유지보수 계획 수립 및 의사결정 지원에 유용한 지표를 제공할 수있었다. 본 연구의 제안된 방법은 공동구와 같은 구조물의 자산가치 평가에 적합하여 향후 지하시설물에 대한 자산관리 체계 구축에 기여할 수 있을 것으로 기대된다.
Abstract
This paper proposes a performance-based asset valuation method to more accurately assess the value of infrastructure assets. The currently used straight-line depreciation (SLD) method often does not fully reflect the actual performance or condition of the assets, resulting in undervaluation. To address this limitation, the study introduces a nonlinear condition-based depreciation (CBD) method that incorporates the deterioration trends and condition grades of utility tunnels. A comparative analysis between the CBD and SLD methods shows that the CBD method provides a more accurate valuation by considering the current condition and deterioration trends of the assets. This approach also provides valuable indicators for maintenance planning and decision making. The proposed method is particularly well suited for assessing the asset value of structures such as utility tunnels and is expected to support the development of a more effective asset management system for underground facilities.
참고문헌 (18)
- Byun, Y. S., "Developments of performance-based evaluation criteria utility tunnel", Journal of Korean Tunnelling and Underground Space Association, 24(6), pp.715~724 (2022)
- Do, M. S., "Evaluation of road asset value using alternative depreciation methods : focusing on national highway No. 1", International Journal of Highway Engineering, 19(3), pp.19~30 (2017)
- A methodology for highway asset valuation in Indiana, "Dojutrek, M. S.", Indiana Department of Transportation and Purdue University, 1~67, pp.FHWA (2012), IN[DOI]
- Asset value calculation in infobridge, LTBP-InfoBridges, "FHWA", Federal Hihgway Administration, 1~4 (2023)
- "FMS (Facility Management System) Home page" (2024)[URL]
- GASB, "Statement No. 34", Governmental Accounting Standards Board, ~ (1999)
- Jeong, Y. S., "Definition, end-of-life criterion and prediction of service life for bridge maintenance", Journal of the Korea Institute for Structural Maintenance and Inspection, 20(4), pp.68~76 (2016)
- "KICT Construction Cost Management Center Home page" (2024)[URL]
- Lee, Y. J., "A study on the asset valuation method based on the performance information of bridge", Journal of the Korea Institute for Structural Maintenance and Inspection, 27(5), pp.57~66 (2023)
- MOIS, "Local public enterprises act", Ministry of Interior and Safety, ~ (2024)
- MOLIT, "Guideline and commentary of safety inspection and in-depth safety inspection for structures-bridge", Ministry of Land, Infrastructure and Transport, 47~ (2023)
- MOLIT, "Special act on safety control for infrastructure", Ministry of Land, Infrastructure and Transport, ~ (2024)
- MOLIT, "Road act", Ministry of Land, Infrastructure and Transport, ~ (2024)
- MOSF, "Enforcement rule of central government accounting standards", Ministry of Strategy and Finance, ~ (2021)
- MOSF, "Accounting guidelines of tangible assets and social infrastructure", Ministry of Strategy and Finance, ~ (2022)
- NASEM(National Academies of Sciences, Engineering, and Medicine), "A guide to computation and use of system-level valuation of transportation assets", pp.6-1~6-19 (2022), The National Academies Press
- OECD, "Measuring capital - OECD manual, Second edition", Organisation for Economic Co-operation and Development, 91~93 (2009)
- Incorporating asset valuation into transportation asset management financial plans, "Saadatmand, N.", Federal Highway Administration, 1~62, pp.FHWA-HIF-16-009 (2016)