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잔존수명을 활용한 제조설비의 경제적 감가상각률 추정방안 KCI 등재

A Study on the Estimation of Economic Depreciation Rate on Industrial Property Using Remianing Life

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한국산업경영시스템학회지 (Journal of Society of Korea Industrial and Systems Engineering)
한국산업경영시스템학회 (Society of Korea Industrial and Systems Engineering)
초록

Depreciation accounting has as its main objective, the recovery of the original cost of plant investment less net salvage, over the estimated useful life of that plant. Accuracy of the whole life technique in meeting this objective depends entirely on the

저자
  • 오현승 | Hyun-Seung Oh
  • 조진형 | Jin-Hyung Cho