산업경영시스템학회지 (Journal of Korean Society of Industrial and Systems Engineering)
- 제19권39호
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- Pages.229-234
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- 1996
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- 2005-0461(pISSN)
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- 2287-7975(eISSN)
설비대치문제와 평가공학
Equipment Replacement Problem and Engineering Valuation
초록
When we analyze equipment replacement problem, we take the table of the duration period of tangible fixed asset on the corporation income tax law, and treat depreciation as simple allocation process for capital recovery. In this problem, there are some papers considering the concepts of economic depreciation. Those are not perfect model from a economical point of view. Therefore, we deal with equipment replacement problem considering the engineering valuation as well as the economic concept in the evaluation of asset.
키워드