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http://dx.doi.org/10.6106/KJCEM.2010.11.6.35

A Study on Asset Valuation Method for Bridge Asset management  

Lee, Min-Jae (충남대학교 공과대학 토목공학과)
Park, Kyung-Hoon (한국건설기술연구원 기반시설연구본부 구조교량연구실)
Park, Cheol-Woo (강원대학교 건설공학부 토목공학)
Sun, Jong-Wan (한국건설기술연구원 기반시설연구본부 구조교량연구실)
Lee, Dong-Youl (충남대학교 공과대학 토목공학과)
Publication Information
Korean Journal of Construction Engineering and Management / v.11, no.6, 2010 , pp. 35-44 More about this Journal
Abstract
For efficient maintenance management of bridges, an establishment of asset management system is necessary which helps prediction of maintenance cost and strategic allocation of budget in consideration of top priority. The main purpose of this study is to suggest asset valuation method, which is practical in conformity with domestic situations, through researches on asset valuation method of bridges. This study has researched asset valuation method of bridge, which is appropriate for domestic situations by finding out advantages and disadvantages through investigating domestic and foreign application examples of asset valuation method for bridge facilities. In this study, asset valuation method by historical cost and replacement cost were suggested and a valuation model for bridges was established. In addition, two suggested valuation methods were applied to actual bridges which is used in Korea. As the result, it was analyzed that bridge asset valuation method in consideration of historical cost is desirable for the accounting purpose. And, it was analyzed that valuation method utilizing depreciated replacement cost(DRC), which could consider various factors, is desirable for the maintenance decision supporting purpose.
Keywords
Asset management; Infrastructures; Bridges; Asset Valuation; Maintenance;
Citations & Related Records
Times Cited By KSCI : 1  (Citation Analysis)
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