제조설비의 기술진부화에 따른 경제적 내용연수 추정
The Estimation of Economic Service Life on Manufacturing Equipments Which It Follows in Technological Obsolescence
0
조회
0
다운로드
3
인용
0
참고문헌
키워드
초록
Engineering valuation is a specialized discipline requiring expert knowledge and judgment, which scientifically estimates the economic value of industrial properties. By industrial properties, we mean engineering structures such as mines, factories,buildings, machines, and other industrial facilities as well as facilities of public enterprises. Particular industrial properties can have longer economic life if their performance is excellent and they are still suitable for current manufacturing needs. If not, its economic life will be shorter. As speed of technological progress becomes rapid, life-cycle and development period of a product is becoming shorter. In an industry characterized by rapid development of technology, industrial properties can become obsolescent faster. Even if they are in good working order, they could be no longer suitable for manufacturing new products based on radically different technology. In our research, we apply engineering approach to estimating functional economic life by factoring in technological obsolescence in such an industry.
Abstract
Engineering valuation is a specialized discipline requiring expert knowledge and judgment, which scientifically estimates the economic value of industrial properties. By industrial properties, we mean engineering structures such as mines, factories,buildings, machines, and other industrial facilities as well as facilities of public enterprises. Particular industrial properties can have longer economic life if their performance is excellent and they are still suitable for current manufacturing needs. If not, its economic life will be shorter. As speed of technological progress becomes rapid, life-cycle and development period of a product is becoming shorter. In an industry characterized by rapid development of technology, industrial properties can become obsolescent faster. Even if they are in good working order, they could be no longer suitable for manufacturing new products based on radically different technology. In our research, we apply engineering approach to estimating functional economic life by factoring in technological obsolescence in such an industry.
참고문헌 (37)
- 오현승, "통계분석을 위한 Minitab의 활용" (2010), 글누리
- M. A. Schilling, "기술경영과 혁신전략(Strategic Management of Technological Innovation)" (2008), Mcgraw-Hill
- 김원경, "신뢰도공학의 이론과 실제" (2005), 교우사
- 서순근, "Minitab 신뢰성 분석" (2006), 이레테크
- 서재환, "우리나라의 자본스톡 추계 기법에 관한 고찰", 통계청 경제통계국 통계분석과(미출간 내부자료), ~ (2000)
- 송치영, "한국의 자본스톡 추계" (1987), 서울대학교
- 유형고정자산의 경제적 내용년수 산정에 관한 연구, "오현승", 한국감정원 감정평가연구소, ~ (1997)
- 유형고정자산의 산업별․자산별 폐기율 추계,국부통계간접추계 기법개발 및 시산, "오현승", 서울대학교 경제연구소, ~ (2000)
- 오현승, "반도체 제조설비의 경제적 내용연수 산정", 산업경영시스템학회지, 30(4), pp.164~169 (2007), 한국산업경영시스템학회
- 이현, "차세대 웨이퍼 생산시스템에서의 실시간 스케줄링 시스템 아키텍처", 산업경영시스템학회지, 33(3), pp.184~191 (2010), 한국산업경영시스템학회
- 조진형, "국부통계조사 간접방법에 대한 대안 제시 : 영구재고법을 중심으로", 산업경영시스템학회지, 29(3), pp.43~54 (2006), 한국산업경영시스템학회
- 조진형, "자본스톡의 기업 규모별 시계열 추계에 관한 고찰", 금오공과대학교 논문집, 4 (1983)
- 제과업의 유형고정자산(설비)의 경제적 내용년수 산정, "조진형", (주)크라운제과, 금오공과대학교 지역산업경영연구소, ~ (2000)
- 통계청, "OECD 자본측정", 통계청 통계분석과, ~ (2001)
- 국부통계 간접추계기법 개발을 위한 2001년 폐기율 추정 결과, "통계청", 경제통계국 통계분석과, ~ (2002)
- 한국은행, "국민계정해설", ~ (1991)
- 한국은행, "OECD 자본스톡 매뉴얼", 경제통상국, ~ (2002)
- 현진권, "유형고정자산의 경제적 감가상각 추정", 한국조세연구원, ~ (1996)
- Chambers,J.C, "How to Choose the Right Forecasting Technique" (1971), Harvard Business Review
- Elfar,A.A.E, "Valuation of Machinery and Equipment for Industrial Properties" (1976), Iowa State University
- Hicks,H.G, "The Management of Organizations, 3rd. ed." (1976), Mcgraw-Hill
- Hicks,P.E, "Industrial Engineering and Management" (1994), Mcgraw-Hill
- ICE Co., "ICE Eng’g, Cost Effective IC Manufacturing", ICE Co., ~ (1998), P7-2(ISBN 1-877750-60-3)
- Kaplan,R.S, "Advanced Management Accounting, 2nd ed." (1982), Prentice-Hall International, Inc.
- Kececioglu,Dimitri, "Reliability and Life Testing Handbook 1 and 2" (1994), PTR Prentice Hall
- Lawless,J.F, "Statistical Models and Methods for Lifetime Data", pp.31~44 (1982), John Wiely and Sins,Inc.
- Lewis,E.E, "Introduction to Reliability Engineering" (1987), John Wiley and Sons
- Marston,A, "Engineering Valuation and Depreciation" (1982), Iowa State University Press
- Nelson,W, "A Survey of Methods for Planning and Analyzing Accelerated Test", IEEE Tran.on Elec.Ins., 9(1), pp.12~18 (1974)
- North H.Q, "'Probes’ of The Technological Future" (1970), Harvard Business Review
- Payne, F. W, "Advanced Technologies" (1985), The Fairmont Press Inc.
- Samuelson,P, "Economics, 9th edition" (1973), Mcgraw-Hill
- Tobias,P.A, "Applied Reliability" (1986), Van Nostrand Reinhold Co.
- Usher,D, "The Measurement of Capital" (1981), The University of Chicago Press
- Utterback,J.M, "Dynamic Model of Innovation", Omega, 3 (1975)
- Whelan,M, "The Estimation of Declining Operation Returns for Industry Property", 박사, pp.1981
- Winfery,R, "Statistical Analysis of Industry Property Retirement, Reviced edition" (1967), Iowa State Uni.
