• 제목/요약/키워드: asset level

검색결과 355건 처리시간 0.025초

자산기반매핑을 이용한 가난정보 구축에 관한 연구 (Asset-based Mapping Approach to Design for Poverty Informations)

  • 류재익;김재윤
    • 한국지리정보학회지
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    • 제5권3호
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    • pp.55-67
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    • 2002
  • 자산관리 및 자산매핑은 공학, 산업, 경영 및 금융등 여러 분야에서 관심 있게 연구되고 실무에 활용되고 있지만 각기 다른 차원에서 해석되고 있다. 대부분 물리적, 자원적 그리고 디지털 자산에 대한 관리 및 운영 그리고 유지보수에 상당한 연구성과가 있지만, 개인, 가구 또는 사회가 근본적으로 필요로 하는 여러가지의 유형 및 무형자산에 대한 관리는 기존의 자산관리 개념으로는 한계가 있는 듯 싶다. 본 연구에서는 개념적 핵사드 자산모델 제시하고 자산증가, 감소 등 여러 변화를 설명할 수 있는 기하학적 표현을 시도하였다. 특히 물리적 및 자연적 자산이 가난을 벗어나게 할 수 있는 중요한 요소로 판단되어 3차원적 수치지도를 자산관리에 도입하고 또한 가난정보구축을 지원할 수 있는 새로운 접근의 자산기반 정보를 소개하였다.

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대체적 감가상각기법을 활용한 도로자산의 가치 평가 : 국도 1호선을 중심으로 (Evaluation of Road Asset Value using Alternative Depreciation methods : Focusing on National Highway No.1)

  • 도명식;박성환;최승현
    • 한국도로학회논문집
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    • 제19권3호
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    • pp.19-30
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    • 2017
  • PURPOSES : This study proposes the road asset valuation approach using alternative depreciation methods. It has become necessary to have asset management system according to the adoption of accrual basis accounting for governmental financial reporting and the amendment of the road act. Therefore, it is very important to analyze the effect of depreciation methods on road asset value as a basic research for road asset management system. METHODS : The Ministry of Strategy and Finance (MOSF) has mainly performed road asset valuation based on Write down Replacement Cost and Straight Line depreciation method. This study suggests some appropriate asset valuation methods for road assets through case analysis using three depreciation methods: Consumption-based depreciation method, Condition-based depreciation method, and Straight Line depreciation method. A road asset valuation data of national highway route 1 (year 2014) is used to analyze the effect of three depreciation methods on the road asset value. Road assets include land and structures (pavement, bridge, and tunnel). This study mainly focuses on structures such as bridges and tunnels, because according to governmental accounting standards, land and road pavement assets do not depreciate. RESULTS : The main results of this study are as follows. Firstly, overall asset value of national highway route 1 was estimated at 6.97 trillion KRW when MOSF's method (straight-line depreciation method) is applied. Secondly, asset value was estimated at 4.85 trillion KRW on application of consumption-based depreciation method. Thirdly, asset value was estimated at 4.37 trillion KRW when condition-based depreciation method is applied. Therefore, either consumption-based or condition-based depreciation methods would be more appropriate than straight-line depreciation method if we can use the condition data of road assets including land that are available in real time. CONCLUSIONS : Since road assets such as pavements, bridges, and tunnels have various patterns of deterioration and condition monitoring period, it is necessary to consider a specific valuation method according to the condition of each road asset. Firstly, even though road pavements do not depreciate, asset valuation through condition-based depreciation method would be more appropriate when requirements for application of non-depreciation approach are not satisfied. Since bridge and tunnel facilities show various patterns of deterioration and condition monitoring period by type and condition level, consumption-based depreciation method based on deterioration model would be appropriate. Therefore, it is necessary to have a reasonable asset management system to apply condition-based depreciation method and a periodic condition investigation to manage road assets well.

도로자산관리를 위한 포장종합평가지수의 속성과 변화과정의 모델링 (Internal Property and Stochastic Deterioration Modeling of Total Pavement Condition Index for Transportation Asset Management)

  • 한대석;도명식;김부일
    • 한국도로학회논문집
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    • 제19권5호
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    • pp.1-11
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    • 2017
  • PURPOSES : This study is aimed at development of a stochastic pavement deterioration forecasting model using National Highway Pavement Condition Index (NHPCI) to support infrastructure asset management. Using this model, the deterioration process regarding life expectancy, deterioration speed change, and reliability were estimated. METHODS : Eight years of Long-Term Pavement Performance (LTPP) data fused with traffic loads (Equivalent Single Axle Loads; ESAL) and structural capacity (Structural Number of Pavement; SNP) were used for the deterioration modeling. As an ideal stochastic model for asset management, Bayesian Markov multi-state exponential hazard model was introduced. RESULTS:The interval of NHPCI was empirically distributed from 8 to 2, and the estimation functions of individual condition indices (crack, rutting, and IRI) in conjunction with the NHPCI index were suggested. The derived deterioration curve shows that life expectancies for the preventive maintenance level was 8.34 years. The general life expectancy was 12.77 years and located in the statistical interval of 11.10-15.58 years at a 95.5% reliability level. CONCLUSIONS : This study originates and contributes to suggesting a simple way to develop a pavement deterioration model using the total condition index that considers road user satisfaction. A definition for level of service system and the corresponding life expectancies are useful for building long-term maintenance plan, especially in Life Cycle Cost Analysis (LCCA) work.

아키텍처 자산의 메타데이터 구성 (MetaData Configuration of Architecture Asset)

  • 최한용
    • 중소기업융합학회논문지
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    • 제6권4호
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    • pp.151-156
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    • 2016
  • 소프트웨어 생산성을 향상시키고 자동화하기 위한 효과적인 개발방법이 지속적으로 요구되어 왔다. 본 논문에서는 DMI를 기반으로 설계단계에서 도메인 설계정보를 재사용하기 위한 부품자산을 구성하려고 한다. 그리고 설계단계에서 설계정보를 재사용하기 위해서는 개발환경에 독립적인 플랫폼의 추상화된 아키텍처정보가 필요하다. 또한 잘 설계된 아키텍처를 기반으로 응용영역의 설계를 지원할 수 있어야 한다. 그러므로 본 연구에서는 아키텍처 레벨의 플랫폼과 응용 도메인영역의 설계정보를 정형화하여 표현할 수 있는 DMI 구조를 이용하였다. DMI에서 아키텍처 자산은 추상화 레벨이 높은 설계단계에서 설계정보를 자산부품으로 분해하거나 합성이 가능하다. 따라서 아키텍처 자산의 메타 데이터 구성은 도메인 영역의 기반설계구조를 재사용할 수 있는 구조를 지원하게 된다.

정수시설 자산관리 LoS분석 벤치마크지수 개발 (Development of Benchmark Index of LoS for Asset Management of Water Treatment Facilities)

  • 남영욱;현인환;이철성;천민규;김민철;김두일
    • 상하수도학회지
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    • 제29권6호
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    • pp.667-683
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    • 2015
  • Since aged water treatment facilities could threaten the sustainable water supply, asset management system has been adopted for their systematic management. Level of Service(LoS) is one of critical components of asset management and could be quantified through benchmark index(BMI). Water supplier could estimate consumer's satisfaction and their performance through BMI to improve the LoS. We developed BMI for water treatment facilities from customer's satisfaction survey. BMI, represented with the Total Service Score(TSS), was assessed with water quality, water pressure, taste and odor, water rate, and service quality with weighing factors. BMI could, further, be used to assist the analysis of the life cycle cost to increase the unit of LoS.

자산관리개념을 접목한 네트워크 방식의 도로시설물 유지관리시스템 개발 (Development of Network Level Management System of Road Facilities Based on the Asset Management Concept)

  • 지승구;서종원
    • 한국구조물진단유지관리공학회 논문집
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    • 제15권4호
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    • pp.146-154
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    • 2011
  • 최근 사회기반시설물에 대한 공공투자는 신규건설에 대한 지출이 감소하고 유지관리분야에 대한 지출이 점진적으로 늘어나는 추세로 변화되고 있다. 이에 따라 해외 도로시설물에 대한 유지관리분야에서도 선진 개념인 자산관리 방법론이 접목되고 있으며, 보다 근본적인 시스템 개선이 요구되고 있다. 따라서 본 연구에서는 중소규모 도로관리주체에서 사용할 수 있는 자산관리개념의 유지관리 프로그램을 개발하여 예산편성의 효율성을 높이고, 도로망 전체를 고려한 네트워크 방식의 합리적인 유지보수 방안을 제시하고자 한다. 또한, 향후 다수의 시설물을 통합적으로 관리할 수 있는 체계 및 방법론을 정립하였다.

A Study on Dynamic Asset Allocation Strategy for Optimal Portfolio Selection

  • Lee, Hojin
    • East Asian Economic Review
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    • 제25권3호
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    • pp.310-336
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    • 2021
  • We use iterative numerical procedures combined with analytical methods due to Rapach and Wohar (2009) to solve for the dynamic asset allocation strategy for optimal portfolio demand. We compare different optimal portfolio demands when investors in each country have different access to overseas and domestic investment opportunities. The optimal dynamic asset allocation strategy without foreign investment opportunities leads domestic investors in Korea, Hong Kong, and Singapore to allocate more funds to domestic bonds than to domestic stocks. However, the U.S. investors allocate more wealth to domestic stocks than to domestic bonds. Investors in all countries short bills at a low level of risk aversion. Next, we investigate dynamic asset allocation strategy when domestic investors in Korea have access to foreign markets. The optimal portfolio demand leads investors in Korea to allocate most resources to domestic bonds and foreign stocks. On the other hand, the portfolio weights on foreign bonds and domestic stocks are relatively low. We also analyze dynamic asset allocation strategy for the investors in the U.S., Hong Kong, and Singapore when they have access to the Korean markets as overseas investment opportunities. Compared to the results when the investors only have access to domestic markets, the investors in the U.S. and Singapore increase the portfolio weights on domestic stocks in spite of the overseas investment opportunities in the Korean markets. The investors in the U.S., Hong Kong, and Singapore short domestic bills to invest more than initial funds in risky assets with a varying degree of relative risk aversion coefficients without exception.

블룸버그(Bloomberg)를 이용한 한국기업의 자기자본비용 추정에 대한 타당성 분석 (The Critical Analysis of the Bloomberg Estimation of the Cost of Equity Capital for Korean Firms)

  • 박경도;안성필
    • 아태비즈니스연구
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    • 제9권4호
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    • pp.29-47
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    • 2018
  • This paper examines the relationship between diversification and financial performance of community credit unions in Korea from 2011 to 2017. To do so, I employ fixed-effects panel analyses using credit union level panel data collected from the National Credit Union Federation of Korea. This study finds evidence that business diversification is likely to lower the ratio of troubled loans, which means improving asset quality of credit unions. However, the relationship between diversification and asset quality is not linear but nonlinear, which means over-diversification would have negative effects on asset quality. Next, diversification tends to increase profitability. Specifically, although diversification results in a rise in expenditures, an increase in profits made by diversification outweighs the rise in expenditures, which contributes to profitability. Put together, diversification would be a good business strategy to improve both profitability and asset quality. Given a result that fast loan growth deteriorates asset quality, credit unions' managers might adopt the diversification strategy to enhance asset quality, and not to pursue their own objectives motivated by moral hazards.

DEVELOPMENT OF PERFORMANCE MEASURES IN ASSET MANAGERMENT FOR BRIDGE MANAGEMENT IN KOREA

  • Cheolwoo Park;Kyung-Hoon Park;Min-Jae Lee;Jung-Sik Kong;Yoon-Koog Hwang
    • 국제학술발표논문집
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    • The 3th International Conference on Construction Engineering and Project Management
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    • pp.1166-1169
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    • 2009
  • Bridges are exposed to very severe environment and experience, as service life increased, elevated traffic load and traffic flow, in addition to natural disasters. In comparing to other road structures, bridges may cause more significant damage, such as human-involved accidents, to the society in the event of collapse. A certain level of service shall be necessarily secured to assure the minimum safety of users. The cost for manage and preserve bridges will increase gradually and more restrictions will be loaded to efficiently distribute the limited resources, such as monetary budget and human resource etc. In order to enhance performance and serviceability of bridges with the limited resource, asset management technique has been applied into the bridge management system, which capitalizes the road infrastructures including bridges and assess them in accordance with the government finance report. In the application of asset management, there must be a tool for assess the performance of bridges and this study introduces the basic information on the definition and role of performance measures for asset management for bridges. This research suggests future development direction of performance measure for asset management for bridges in Korea.

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자산가치 기반의 교통인프라 유지관리 (Management of Infrastructure(Road) Based On Asset Value)

  • 김동주;김우석;이용강;유훈
    • 한국구조물진단유지관리공학회 논문집
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    • 제28권3호
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    • pp.100-107
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    • 2024
  • 현재 우리나라에서는 시설물의 급격한 고령화 및 노후화로 인해 '시설안전법' 또는 '기반시설관리법'에 근거하여 관할시설에 대한 최저유지관리수준 및 성능수준 결정이 요구된다. 시설물 유지관리 시 '유지관리 상태'나 '최소 성능 상태'로 시설물을 유지하는 것에는 어려움이 있다. 인프라 자산은 수명이 길고, 시간이 지남에 따라 악화되는 방식이 복잡하기 때문에 기술적인 측면 뿐 아니라 비용이나 자산 가치 등 회계적 측면에서의 '자산 관리'도 필요하다. 그러나 '자산관리'에 대한 이해관계자들의 인식 부족으로 인해 실제로는 기술 중심의 관리만 이뤄지고 있는 실정이다. 인프라 자산을 효과적으로 관리하기 위해서는 예산, 서비스, 안전성, 내구성 등 다양한 자산 가치 요소에 대한 복합적인 고려가 필요하다. 본 논문에서는 위에서 언급한 인프라 중 도로망의 효율적인 자산관리를 위해 도로망 가치를 평가하고 정량화하는 이론을 제시하였다. 또한, 시뮬레이션을 통해 제시된 이론을 노후 도로시설물 관리에 적용하는 방법론을 제안하였고, 실무 관점에서의 활용 방안을 제시하였다.