산업경영시스템학회지 (Journal of Korean Society of Industrial and Systems Engineering)

  • 제37권1호
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  • Pages.115-119
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  • 2014
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  • 2005-0461(pISSN)
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  • 2287-7975(eISSN)
한국산업경영시스템학회 (Society of Korea Industrial and System Engineering)
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제조설비의 실제적 감가상각을 위한 경제적 감가상각률 추정방안

A Study on the Estimation of Economic Depreciation Rate on Industrial Property for Practical Depreciation

  • 오현승 (한남대학교 공과대학 산업경영공학과) ;
  • 권세혁 (한남대학교 경상대학 비즈니스통계학과) ;
  • 조진형 (금오공과대학교 산업공학부)
  • Oh, H.S. (Department of Industrial Engineering and Management, Hannam University) ;
  • Kwon, S.H. (Department of Statistics, Hannam University) ;
  • Cho, J.H. (Division of Industrial Engineering, Kumoh National Institute of Technology)
  • 투고 : 2014.01.27
  • 심사 : 2014.02.14
  • 발행 : 2014.03.31
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초록

When the number of items of same type of industrial property is quite large, calculating depreciation for a group of such item may be more efficient than depreciating each item separately. Also, predicting the service life of a specific individual unit is very difficult to do with any degree of accuracy. Estimating the probable average service life (PASL) of many units (or dollars) is not an easy task; however, an average life of many units can probably be predicted with a much higher degree of accuracy than the life of some particular unit. Using the average of many units allows for some units having relatively short lives and some units having relatively long lives without specifying whether a particular unit will have a short or a long life. If the life of each vintage in an account are not estimated, then the broad group procedure can be used. The broad group procedure depreciates the several vintage in an account as a single group. The PASL for this procedure is the estimate of the average of lives of the individual dollars in the group. If the estimated PASL's of the vintages are not the same, then a weighted average PASL would have to be calculated for each calendar year. In this paper, we illustrate the calculations of accrual rates and the annual depreciation charge for each of the calendar years by the broad group depreciation procedure.

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참고문헌

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