• Journal of the Korea Convergence Society
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• v.11 no.1
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• pp.259-266
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• 2020

This study analyzes the effects of the obsolescence assets on the asymmetry of costs. Cost asymmetry refers to a lower percentage of costs when sales fall than increases in costs when sales increase. the obsolescence asset induces various decisions, including high maintenance costs and management improvements and replacement of facilities. This study is to analyze the cost behavior according to those decisions. The analysis showed that the higher the obsolescence of assets rate, we found cost elasticity, with a greater reduction in costs when sales decrease than the increase in costs when sales increase. Second, the lower the cost will not appear as the obsolescence of assets rate increases in case that the concentration of an item of property, plant and equipment is high, and when sales decrease. The above result means that the obsolescence of assets rate acts as operating risk and thus operates resources flexibly according to changes in sales, but when the concentration of property, plant and equipment is high, the decision-making constraint make it difficult for the flexible operation.

• 한국IT서비스학회:학술대회논문집
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• 2006.05a
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• pp.223-229
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• 2006

최근 각광받고 있는 RFID(Radio Frequency Identification) 기술은 물류, 유통 및 자산관리 분야를 중심으로 그 적용 사례들이 늘고 있다. 본 사례는 정보통신부의 IT839정책의 일환으로 RFID분야의 기술 및 산업 확산을 위해 한국전산원이 주관하여 추진한 2005년도 선도사업 중 하나인 공군 신무기(F-15K) 자산관리시스템 구축사업에 대한 것이다. 이 시스템의 구축을 통해 공군은 군수물자의 정확한 도입현황 파악이 가능하게 되었고, 보유 자산의 현황 및 저장위치 파악이 실시간 가능해졌으며, 수령, 저장, 발송, 재고관리 등 기존의 업무 처리 방식을 간소화하여 업무 소요시간 및 인력을 절감할 수 있었다.

• Korean Journal of Construction Engineering and Management
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• v.14 no.3
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• pp.22-32
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• 2013

Generally, asset management procedure consists of exact information collection, decision of service level, analysis of aspiration level, analysis of financial condition and available budget, preparation of asset management plan, and value of modified asset. In this study, for the risk-based asset management, condition assessment and performance measuring, assessment of failure modes and risks, evaluation/selection of treatment options, and implementation of optimum solution are additionally included. For this, bridge inventory and performance measure considering risks are classified and method of quantitative/qualitative performance measure is suggested. Also, evaluation method of risk analysis for bridge asset management is suggested and basic research is carried out for applicable method of risk-based asset management. Using suggested risk procedure and method of risk-based bridge service level evaluation, it is possible to perform resonable asset management. Moreover, it is concluded that the proposed applicable method of risk-based asset management will provide a solution to contribute the development of systematical asset management for optimal decision making and prototype asset management system.

• Journal of Information Management
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• v.40 no.3
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• pp.61-77
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• 2009

Recently, enterprises are protecting information assets with the various means of control and management. Nevertheless, they are confronted with the dilemma which the higher securitylevel they request, the lesser efficiency and productivity in short terms they acquire by the inconvenience of business process. In addition, in spite of the steady increase of organization's investment on information protection, the systematic way for the performance measurement of information protection has not been suggested, so that in reality, it is difficult to make the decision to invest on information-protection and elicit the direction to improve it. For this reason, this study intended to establish the concept of the protection and security of information assets of enterprises and to categorize the type of activities to protect information assets into management activity and control activity, and analyze the effects of management activity and control activity for information asset protection on the performance of information asset protection activity and organization. For this research, questionnaire survey was conducted with literature study and the PLS(Partial Least Square) was used to analyze the measurement model and hypotheses testing. The PLS analysis results indicate that management activity for information asset protection affects information asset protection performance. Further, organizational performance is influenced by information asset protection performance. Practical implications of these findings and future research implications are also discussed.

• Journal of Digital Convergence
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• v.17 no.12
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• pp.229-234
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• 2019

The software market has diversified service needs due to the expansion of the mobile market. To this end, the company intends to produce various apps by extending to the design domain based on the structured architectural assets of the domain market. In this study, we propose an evaluation model that can evaluate the efficiency for servicing assets that reflect the domain characteristics of architecture based on cloud. Based on the characteristics of ISO/IEC 25010 quality model of SQuaRE Series, a software evaluation standard, evaluation model sub-features for evaluating the efficiency of cloud-based asset data were constructed. When the architectural assets were designed as composite assets, they were designed to provide the flexibility of the evaluation model by applying the mandatory and optional evaluation elements of the sub-features that weighted the evaluation items according to the characteristics of the design domain.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.33 no.3
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• pp.1203-1213
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• 2013

Governmental accounting system has changed from budgetary accounting on the basis of cash and bookkeeping by single entry to financial accounting on the basis of accrual and bookkeeping by double entry. In the context of this transition, infrastructure becomes considered an asset in accounting, and resulting accounting methods also take different approaches from conventional budgetary accounting. Financial accounting system defines expenditures into two categories, i.e. capital expenditure(CAPEX) and operational expenditure(OPEX), and stipulates that the expenditure shall be divided into those two categories before accounting. The construction and expansion of infrastructure must be considered a CAPEX because it means a sort of asset acquisition, but with regard to applications in practical accounting, it is actually challenging to judge whether any expenditure associated with maintenance works (including repair and service) during use of infrastructure acquired shall be considered CAPEX or OPEX. This paper suggested an asset management based accounting method for sewer maintenance expenditure. And it applied the method to actual accounting cases and analyzed them in comparison with conventional financial information. As a case study result, Sewer asset value of S city increased approximately 700 hundred won because sewer maintenance expenditure are classified between OPEX and CAPEX according to the proposed accounting method. It is expected that the proposed accounting method will contribute significantly to providing any proper sewer asset value information.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.21 no.1
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• pp.19-26
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• 2021

The purpose of this study is to provide an environment that can support the development of the virtual asset industry. The limiting factors and countermeasures currently possessed by the virtual asset industry were considered in terms of legal and institutional aspects, technical aspects, and market aspects.Small businesses classified as virtual asset operators have difficulty meeting the government's requirements.Accordingly, SMEs with insufficient funds and manpower are withdrawn from the market, creating an environment where only large-scale enterprises with capital power survive.It is difficult to develop desirable technologies and markets in the virtual asset technology industry. In addition, small and medium-sized companies may be expelled from the market, causing damage to current users. Therefore, in terms of legal and institutional aspects, there is a lack of an exact scope of virtual asset providers, and thus it is necessary to respond to the controversial elements of virtual asset providers. In terms of technology, it is necessary to cope with the slowdown of the P2P method, the difficulty in recovering errors, and the absence of operational experts. Therefore, technology standardization and stabilization are required, and efforts must be made to cultivate operational technical personnel who can support them.In terms of the market, it is necessary to prepare measures to protect users of virtual assets and to establish countermeasures for companies operating virtual assets against weak user protection, inadequate application of the AML method, and limitations of taxation. This study is expected to contribute to active utilization support or related policies in the virtual asset industry.

• Proceedings of the Korea Information Processing Society Conference
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• 2010.11a
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• pp.409-410
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• 2010

미국, 영국, 호주 등은 도로교통시설을 기존의 사후 대응적 방식에서 예방적 유지관리 방식으로 전환하기 위해 자산관리체계를 도입하고 있다. 본 연구는 외국에서 추진하고 있는 자산관리 체계 사례와 자산관리정보시스템과 관련한 연구들 조사, 분석하여 국외의 자산관리정보시스템이 갖는 특성을 조사, 분석하였다. 이 결과를 토대로 국내 실정에 적합한 도로교통시설의 유지관리를 위한 자산관리정보시스템 도입 방안을 제시하였다.

• Journal of the Korean housing association
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• v.27 no.3
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• pp.47-58
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• 2016

The new paradigm of urban regeneration, would promote the comprehensive communal view. Therefore, the community role has become an important and necessary for regeneration of communities. It is necessary for urban regeneration which should be matched with the regional characteristics, to develop an evaluation framework that can objectively and accurately diagnose the status of community; so it can be an integrated prescription. A new alternative, asset-based approach may be an alternative to build the community based on opportunities and strengths, which focuses on community inside and things that community have. In this study, a community asset is defined as the tangible and intangible components in the community. A community asset evaluation system is developed through the content analysis related to previous studies of several researchers who investigated the asset-based approaches. Community assets are classified into seven types: human, social, cultural, natural, physical, economic, and political property. Each type is classified into components and establish as a framework with 3 levels in order to set the indicators which can be measured concretely.

• Journal of the Korea Society of Computer and Information
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• v.28 no.7
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• pp.131-143
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• 2023

In the future knowledge society, the importance of business data is expected to increase, and it is recognized as a raw material for companies to manufacture product or develop service. As the importance of data increases, methods to calculate the economic value of database assets is being studied. There are many studies to evaluate the value of database assets, but the characteristics of database assets are not fully reflected. In this study, we classified database assets into revenue-type, non-revenue-type, and public-type database assets by considering the characteristics of database assets. In addition, focusing on the fact that revenue-type database assets can be valued similarly to existing technology valuation, we developed a method for calculating the life of database assets that includes risk-adjusted discount rate.