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국부 통계조사자료를 이용한 자산별 경제적 감가상각추정에 대한 연구

Estimating Economic Service Life of Assetsby Using National Wealth Statistic

서정열|오현승|이세재|조진형
한국산업경영시스템학회 (KOREAN SOCIETY OF INDUSTRIAL AND SYSTEMS ENGINEERING)|2007.12|한국산업경영시스템학회지 (Journal of Korean Society of Industrial and Systems Engineering)|제30권 제4호|pp. 170-181

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참고문헌

주제분류산업공학

초록

Abstract

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.

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