우리나라 제조업에 있어 자산형태별 실질 감가상각 곡선에 관한 연구

A Study on the Effective Depreciation Curve by Asset in Korean Manufacturing Sector

Because economic depreciation includes some disciplines like economics, accounting and industrial engineering, the terminologies concerned are selected and arranged. The economic depreciation is defined with which the cases that occur when economic depreciation is measured are considered. Two major methods of the measurement of economic depreciation are reviewed these are Hulten-Wykoff's approach and Bureau of Economic Analysis of U.S.A. methodology. In its application in Korea the expected problems are presented. This paper also shows that it is rarely possible. Therefore Under the restricted condition a method to measure the economic deprection is suggested in Korea manufacturing sector.