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학제간연구 과학기술학 뇌인지과학 기술정책 기타 복합학

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논문 기본 정보

자료유형
학술저널
저자정보
도명식 (한밭대학교 도시공학과) 박성환 (한밭대학교 경영회계학과) 최승현 (한밭대학교 도시공학과)
저널정보
한국도로학회 한국도로학회논문집 한국도로학회논문집 제19권 제3호
발행연도
2017.1
수록면
19 - 30 (12page)

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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.
#Road asset management system #Asset value #Road facilities #Written down replacement cost #Alternative Depreciation method

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참고문헌 (24)

참고문헌 신청
안재민 / 2012 / 도로시설물의 자산관리를 위한 자산가치평가방법에 관한 연구 / 한국건설관리학회 논문집 13(4):141~151 dbpia David Edgerton FCPA / 2013 / Valuation and Depreciation A guide for the not-for-profit and public sector under accrual based accounting standards google schola Ellis, R. M. / 2007 / Bridge Asset Valuation and the Role of the Bridge Management System / 2007 Annual Conference and Exhibition of the Transportation Association of Canada: Transportation-An Economic Enabler (Les Transports:Un Levier Economique) google schola Falls, L. C. / 2005 / A Framework for Selection of Asset Valuation Methods for Civil Infrastructure / Annual Conference of the Transportation Association of Canada :1~5 google schola FHWA(Federal HighWay Administration) / 2005 / Transportation Asset Management In Australia, Canada, England, and New Zealand google schola

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