반도체 제조설비의 경제적 내용연수 산정
A Study on the Estimation of Economic Service Life on Semiconductor Equipments
0
조회
0
다운로드
11
인용
0
참고문헌
초록
Abstract
The estimation of mortality characteristics of industrial property is an important adjunct to engineering valuation and depreciation estimation. Once the important of depreciation estimation is determined, it is desirable to understand the processes upon which these estimates are based. The Iowa type survivor curves are a set of generalized retirement dispersion models. These curves were based on analysis of actual retirement experience and represent typical retirement behavior patterns likely to be encountered. The retirement rate of Iowa type survivor curves on the semiconductor equipments in Korea industry was estimated by the life estimation process. In this paper, estimates of service lives based on directly observed data of the domestic semiconductor equipments are presented.
참고문헌 (14)
- 오현승, "산업설비의 수명분석" (2000)
- 오현승, "국내 산업설비의 폐기율 추 정", 25(4), pp.79~85 (2002)
- 오현승, "설비 생존곡선 추정을 위한 혼합형 Weibull 함수의 적용", 30(1), pp.66~73 (2006)
- 조진형, "우리나라 제조업에 있어서 영구재 고법에 의한 가치평가에 관한 연구" (2001)
- 조진형, "국 부통계조사 간접방법에 대한 대안 제시", 29(3), pp.43~54 (2006)
- 조진형, "반도체 제조 기계", 설비의 경제적 내용연수 산정, 2007., ~[DOI]
- 한국감정원, "유형고정자산의 내용년수법" (1999), 한국감정원
- Couch, "Classification of Type O Retirement Characteristics of Industrial Property Iowa State University of Science and Technology" (1957)
- Cowles, "Prediction of Mortality Characteristics of Industrial Property Groups Iowa State University of Science and Technology" (1957)
- Paris, "Methods Used by OECD Countries to Measure Stocks of Fixed Capital" (1993), OECD
- OECD, "Manual on Productivity Measurement A Guide to the Measurement of Industry Level and Aggregate Productivity Growth Paris" (2000), OECD
- Oh, "The Weibull Distribution as an Estimator of Generalized Survivor Curves" (1988)
- Winfrey, "Life Characteristics of Physical Property Iowa State University of Science and Technology" (1931)
- Winfrey, "Statistical Analysis of Industrial Property Retirement Iowa State University of Science and Technology" (1967)