An Estimation of ASL in Appraisal :

H. S. Oh(오현승),S. J. Lee(이세재),J. H. Kwon(권정훈),N. Y. Jung(정남용),J. H. Cho(조진형) 한국산업경영시스템학회 2018 한국산업경영시스템학회지 Vol.41 No.2

Although the 1997 Raw Data of the National Wealth Statistical Survey (South Korea) is timely 20-year-old data, it is meaningful as a benchmarking in the capital stock estimations of Korea, which is estimated by PIM (permanent inventory method). In the case of machinery/equipment, it is the data that can analyze in depth the changes in the industrial structure of Korea. In the case of ASL (average service life) which has economic concept, since the change of ASL is not so large, ASL yielded by the Raw Data of the 1997 National Wealth Statistical Survey is meaningful as reference value for the ASL estimated by the Bank of Korea and the National Statistical Office. As you know Japan has changed its service life due to changes in its industrial structure. However, many of its assets are still used for the years indicated in Showa (before 1989). The same trend with other countries such as Japan. However, the United States is constantly devoted to assessing the useful ASL and value of assets by distinguishing between the Hulten-Wykoff models and those not. Korea has also benchmarked the useful ASL of the United States and Japan when it conducted its own survey every 10 years by due diligence until 1997. In this study, the ‘constraint’ Iowa curve estimation by the Raw Data of the 1997 National Wealth Statistical Survey is based on the age records of the assets and the maximum age of the assets appropriately derived. And then we made modified Iowa curve by smoothing. From this modified one, we suggested ASL by asset. After 1997, the vintage disposal data directly were collected by the National Statistical Office with Oh Hyun Seung, Cho Jin Hyung, in order to estimate the useful ASL. Since then, the B/S team of the Economic and Statistics Bureau of the Bank of Korea has been working on a new concept of content training.

맨홀 위치 알림이

오현승(H. S. Oh),김용주(Y. J. Kim),안상규(S. G. An),김주영(J. Y. Kim),이기성(G. S. Lee),송태종(T. J. Song),유창호(C. H. Yu) 한국재활복지공학회 2022 한국재활복지공학회 학술대회논문집 Vol.2022 No.11

ELG 방법을 활용한 제조설비의 경제적 감가상각률 추정방안

오현승(H. S. Oh),권세혁(S. H. Kwon),성일석(I. S. Sung),조진형(J. H. Cho) 한국산업경영시스템학회 2013 한국산업경영시스템학회지 Vol.36 No.1

Several different depreciation systems may be used for group depreciation. The vintage group procedure treats the same type of property placed in service during the same year as a distinct group for depreciation purposes; therefore an estimate of the probable average service life and net salvage ratio(s) of each individual vintage is necessary. The vintage group procedure calculates an accrual rate for each vintage and the accrual rate for an account for specific calendar year is the weighted average vintage accrual rate for that calendar year. A further refinement would be to divide each vintage into groups such that all of the dollars in a group have the same estimated life-an equal life group (ELG). Then each ELG is depreciated over its estimated life. The effect is to recover each dollar over the estimated number of years it is in service. Each vintage is divided into several equal life groups (ELGs) such that all the property in a specific ELG has the same estimated life. The accrual rate for each ELG is based on the estimated life of that ELG. The vintage accrual rate for a specific year is the weighted average ELG accrual rate for that calendar year. In this paper, we illustrate the calculations of vintage accrual rates for each of the ca lendar years by the ELG depreciation systems.

기술발전에 따른 생존모형 선정

오현승(H S Oh),김종수(C S Kim),이한교(H K Rhee),임동순(D S Yim),조진형(J H Cho) 한국산업경영시스템학회 2009 한국산업경영시스템학회지 Vol.32 No.4

In a technological driven environment, a depreciation estimate which is based on traditional like analysis results in a decelerated rate of capital recovery This time pattern of technological growths models needs to be incorporated into life analysis framework especially in those industries experiencing fast technological changes The approximation technique for calculating the variance can be applied to the six growth models that were selected by the degree of skewness and the transformation of the functions For the Pearl growth model, the Gompertz growth model, and the Weibull growth model, the errors have zero mean and a constant variance over time However, transformed models like the linearized Fisher-P교 model, the linearized Gompertz growth model, and the linearized Weibull growth model have increasing variance from zero to that point at which inflection occurs It can be recommended that if the variance of error over time is increasing, than a transformation of observed data is appropriate

제조설비의 실제적 감가상각을 위한 경제적 감가상각률 추정방안

오현승(H. S. Oh),권세혁(S. H. Kwon),조진형(J. H. Cho) 한국산업경영시스템학회 2014 한국산업경영시스템학회지 Vol.37 No.1

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.

BG 방법을 활용한 제조설비의 경제적 감가상각률 추정방안

오현승(H. S. Oh),권세혁(S. H. Kwon),조진형(J. H. Cho) 한국산업경영시스템학회 2012 한국산업경영시스템학회지 Vol.35 No.1

When the number of items of same type of industrial property is quite large, calculating depreciation for a group of such items may be more efficient than depreciating each item separately. Several different depreciation systems may be used for group depreciation. If the life of each vintage in an account are not estimated, then the BG procedure can be used; the BG procedure puts all vintages of the same type of property into a single broad group for depreciation purposes. In this case, only an estimate of the PASL and the net salvage ratio for all the property in the broad group is needed to calculate the depreciation charge.

An Appropriated Share between Revenue Expenditure and Capital Expenditure in Capital Stock Estimation for Infrastructure

J. H. Cho(조진형),S. J. Lee(이세재),H. S. Oh(오현승),J. H. Kwon(권정훈),N. Y. Jung(정남용),M. S. Kim(김명수) 한국산업경영시스템학회 2018 한국산업경영시스템학회지 Vol.41 No.2

At the Bank of Korea, capital stock statistics were created by the PIM (perpetual inventory method) with fixed capital formation data. Asset classifications also included 2 categories in residential buildings, 4 non-residential buildings, 14 constructions, 9 transportation equipment, 28 machinery, and 2 intangible fixed assets. It is the Korean government accounting system which is developed much with the field of the national accounts including the valuation, but until 2008 it was consistent with single-entry bookkeeping. Many countries, including Korea, were single-entry bookkeeping, not double-entry bookkeeping which can be aggregated by government accounting standard account. There was no distinction in journaling between revenue and capital expenditure when it was consistent with single-entry bookkeeping. For example, we would like to appropriately divide the past budget accounts and the settlement accounts data that have been spent on dredging into capital expenditure and revenue expenditure. It, then, tries to add the capital expenditure calculated to FCF (fixed capital formation), because revenue expenditure is cost for maintenance etc. This could be a new direction, especially, in the estimation of capital stock by the perpetual inventory method for infrastructure (SOC, social overhead capital). It should also be noted that there are differences not only between capital and income expenditure but also by other factors. How long will this difference be covered by the difference between the ‘new series’ and ‘old series’ methodologies? In addition, there is no large difference between two series by the major asset classification level. If this is treated as a round-off error, this is a problem.

중소기업을 위한 교육훈련이 고객만족과 행동의도에 미치는 영향에 관한 연구

구자활(J.H. Koo),김영형(Y.H. Kim),오현승(H.S. Oh),이세재(Lee ㆍK.S),윤광식(K.S. Youn),조진형(J.H. Cho) 한국산업경영시스템학회 2010 한국산업경영시스템학회지 Vol.33 No.1

Technological innovation depends on the quality of workers, whose ability is the key component to raise business competitiveness. Our study evaluates how satisfactory is the training of workers at small and medium sized firms , and suggest how to improve upon it. We show the theoretical framework for the relation between customer satisfaction and their behavioral intent on the one side, and factors of training service quality. Our result show: (I) Factors affecting customer satisfaction are, in descending order of importance, expertise, policy, follow-up service, attitude and behavior, and convenience. (2) Contrary to established views on the service quality, satisfaction for training would not be the prerequisite variable for intent to act, in case of training service quality. (3) Satisfaction level for training depends on the type of organization in charge of training (government, university, or private sector.) lt also varied among different types of business (L-type, A-type, and J-type.) Small and medium sized firms find it difficult to commit to training education due to lack of money and manpower. The recent expansion of free training service would address part of this problem. On the other hand, the outfit in charge of training could boost service quality by customizing their training program to the type of business they cater to

물류자동화 시스템의 효율적 구축을 위한 컨설팅 방법론 제안

고재호(J H Ko),조진형(J H Cho),오현승(H S Oh),심성철(S C Shim),유지현(J H Ryu),이세재(S J Lee) 한국산업경영시스템학회 2015 한국산업경영시스템학회지 Vol.38 No.4

Companies build the factory automation system to improve management effectiveness and productivity as prime strategies for sustainable growth. But most companies undergo various trials and errors while carrying out the project without elaborate preparation stage for factory automation. In this study, we tried to verify what factors are critical to effectively building distribution automation system, which is a branch of factory automation system. A consulting model for setting up a Material Handling Automation System by utilizing the Stage-Gate Process, which is product development process was studied. 29 material handling automation projects carried out between the year 1990 to 2013 at K-Company were selected. Interviews with the project managers, operators and maintenance personnels, various records and current status of the projects were used as data for structural equations based on the Milan consulting model and existing researches of factory automation, CIM for material handling automation. Creating effective basis of production, material handling system and energy saving system with expert review, when preparing a material handling automation project, help promote the project planning thus contributing to the performance of the resulting system, which appears though rather weakly in our data. Also the effect of material handling automation can be enhanced through sufficient and effective links to the relevant environments such as production logistics management and automated warehouses. More detailed planning characteristics of project promotion or some time-series data of effective Material Handling Automation System could enhace furthur studies. We propose a consulting model for setting up an efficient material handling automation system.

초신뢰성 시스팀에서의 공통원인 실패문제-공통원인의 내부적 효과 및 통계학적 원리의 관점에서

박범,고광호,김철수,김한경,오현승,Park, P.,Ko, K.H.,Kim, C.S.,Kim, H.K.,Oh, H.S. 한국전자통신연구원 1993 전자통신동향분석 Vol.8 No.3

This study involves a Common Cause Failure (CCF) problem on the ultra-high reliability required system development such as war game operations, nuclear power control, air traffic control, space shuttle missions, and large scale network communication system. The system situation problems are defined according to CCF, reliability and system fault identifications for the development cast verifications in the multi-version redundant software system. Then, CCF analysis of redundant system, system principles and statistical dependence are also described. This validation oh the CCF in the human software interaction system will notify software engineers to conceive what really is CCF contribution factor, not only the internal but the external ones.