The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government’s accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

ASL estimation of public building is based on how appropriate the maximum age of the asset is derived based on the age record of the asset in the statistical data owned by public institutions. This is because we get a 'constrained' ASL by that number. And it is especially true because other studies have assumed that the building is an Iowa curve R3. Also, in this study, the survival rate is 1% as the threshold value at which the survival curve and the predictable life curve almost coincide. Rather than a theoretical basis, in the national statistical survey, the value of residual assets was recognized from the net value of 10% of the acquisition value when the average service life has elapsed, and 1% when doubling the average service life has elapsed. It is based on the setting mentioned above. The biggest constraint in fitting statistical data to the Iowa curve is that the maximum ASL is selected at R3 150%, and the 'constrained' ASL is calculated by the proportional expression on the assumption that the Iowa curve is followed. In like manner constraints were considered. First, the R3 disposal curve for the RCC(reinforced cement concrete) building was prepared according to the discarding method in the 2000 work, and it was jointly worked on with the National Statistical Office to secure the maximum amount of vintage data, but the lacking of sample size must be acknowledged. Even after that, the National Statistical Office and the Bank of Korea have been working on estimating the Iowa curve for each asset class in the I-O table. Another limitation is that the asset classification uses the broad classification of buildings as a subcategory. Second, if there were such assets with a lifespan of 115 years that were acquired in 1905 and disposed of in 2020, these discarded data would be omitted from this ASL calculation. Third, it is difficult to estimate the correct Iowa curve based on the stub-curve even if there is disposal data because Korea has a relatively shorter construction history, accumulated economic wealth since the 1980’s. In other words, “constrained” ASL is an under-estimation of its ASL. Considering the fact that Korea was an economically developing country in the past and during rapid economic development, environmental factors such as asset accumulation and economic ability should be considered. Korea has a short period of accumulation of economic wealth, and the history of 'proper' architectures faithful to building regulations and principles is short and as a result, buildings 'not built properly' and 'proper' architectures are mixed. In this study, ASL of RCC public building was estimated at 70 years.

Naval weapons systems of the Republic of Korea are acquired through the Defense Planning Management System. Recently, acquisition of some naval ships have been delayed, and the causes of the delays have been recognized as inappropriate project management at the Execution Phase. However, we argue that the delay problem in naval ships acquisition should be approached, with due regard for the entire Defense Planning Management System. That is, We should try to investigate from Planning Phase to those of Programming, Budgeting and Execution Phases. Therefore, in this study, we investigated the actual cases of the delay in naval acquisition at all phases of the Defense Planning Management System. Based on the investigation, we tried to identify the naval ship Acquisition Delay Factors and find out the Weights of those factors. As the next step, we calculated the Influence Measures on the naval missions, including the Cost of Naval Capability Gap derived from the delays in acquisition of naval ships. As a final step, we calculated the Acquisition Delay Measures based on the interrelationship between the Acquisition Delay Factors and the Influence Measures. Then we evaluated and analyzed what the results stand for. Finally, we made suggestions for future improvement. The improvement suggestions we made for preventing delay in acquisition of naval ships in this study are as follows. First, we need a shift in perception. It is necessary to measure the Acquisition Delay Factors in acquiring naval ships and manage them from the Planning Phase. Second, resolution must be concerted efforts. All relevant agencies, not just a few, should work together to resolve the problems of acquisition delay. Third, analysis must be based on the accumulation of data. This allows the elaborating of naval ship Acquisition Delay Factors and Delay Measures. If this research method is applied to other military weapons systems in the future, we may be able to not just identify the Acquisition Delay Factors in acquisition of other military weapons systems, but also pursue improvement in those cases.

Ensuring the quality of molds is one of the major issues in mass production. In general, securing the quality of the molds is achieved by repeating grinding and die spotting after machining the molds based on engineer’s decision. However, this heuristic method is affected by the engineer’s skill and working environment. Therefore, a lot of time and resources are needed in order to ensure quality. In this study, ensuring the quality of molds using grinding map which is generated using automatic measurement is proposed. An automatic measuring system based on CMM (Coordinate Measuring Machine) is developed for measuring the molds. This system generates the measurement path automatically using the 3D CAD model of products. CAD (Computer- Aided-Design), CAM (Computer-Aided-Manufacturing), and CAQ (Computer-Aided-Quality) technology is integrated using DMIS (Dimensional Measuring Interface Standard) format in the automatic measuring system. After measuring the molds, a grinding map is generated using the gap between the CAD model and measured values of mold. The grinding map displays the machining tendency and the required amount of grinding with values on a 3D map. Therefore, the quality of molds can be ensured with exactness and quickness based on the grinding map. This study shows that integrating the planning, measuring, and analyzing based on computer technology can solve the problem of quality assurance of mold using the proposed method, therefore the productivity can be increased.

The setting of values on door hinge mounting compensation for door assembly tolerance is a constant quality issue in vehicle production. Generally, heuristic methods are used in satisfying appropriate door gap and level difference, flushness to improve quality. However, these methods are influenced by the engineer's skills and working environment and result an increasement of development costs. In order to solve these problems, the system which suggests hinge mounting compensation value using CAE (Computer Aided Engineering) analysis is proposed in this study. A structural analysis model was constructed to predict the door gap and level difference, flushness through CAE based on CAD (Computer Aided Design) data. The deformations of 6-degrees of freedom which can occur in real vehicle doors was considered using a stiffness model which utilize an analysis model. The analysis model was verified using 3D scanning of real vehicle door hinge deformation. Then, system model which applying the structural analysis model suggested the final adjustment amount of the hinge mounting to obtain the target door gap and the level difference by inputting the measured value. The proposed system was validated using the simulation and showed a reliability in vehicle hinge mounting compensation process. This study suggests the possibility of using the CAE analysis for setting values of hinge mounting compensation in actual vehicle production.

First Mover Advantage is already well known. It is when a company gains a position in a certain market or industry, or when it establishes a strong entry barriers through a distribution channel or a monopoly of resources. It is a concept that has been attracting attention for a long time in marketing and strategy. However, although it is possible for the starter to enjoy these various benefits, it is also true that there is a corresponding price. Therefore, the risks and costs that the starter may bear, and thus the relative benefits enjoyed by the latter, can be significant. Late Mover Advantage and so on. The fact that latecomers can enjoy a variety of benefits as well as the profits of the starters is an important consideration that must be taken into account by many companies considering entry into the market. In general, there is a very high risk of overinvestment in technology and market uncertainty. For example, China has skipped wired networks and went wireless, and many African countries have skipped wired communications and built infrastructure for wireless communications. In other words, companies that hastened to invest in fixed-line facilities in order to preoccupy the African telecom market are in a state of failure rather than expecting the interests of the starters. Another thing is that the starter has to bear more risks and costs than the latter, such as the uncertainty of demand, the risk of changing consumer preferences, and the cost of training new consumers. Also, because imitation is generally less costly than development, a latecomer entering through imitation may be in a better position if patents or other technical defenses are not available. Especially, if latecomers have excellent management ability and financial power such as excellent marketing ability, it is relatively easy to catch up with the first candidate.

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.

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.

In this study, a correlation between execution of quality management activities and their results was verified by applying the Malcolm Baldrige model (hereafter referred to as the MB model) as a quality management performance measurement indicator for small and medium enterprises (SMEs) in South Korea. To achieve this goal, we need to determine whether the categorical requirements in the MB model are recognized consistently in SMEs, as a prerequisite. To this end, factor analysis was conducted for measurement variables in each category, which revealed that the process indicator was made up of six factors and the outcome indicator was made up of five factors, like those configured in the MB model. This result can be interpreted to mean that the requirements in each category of the MB model were well produced and recognized consistently throughout SMEs in South Korea. In addition, the analysis of causality between the process indicator (quality management activities) and the outcome indicator (management results) showed high causality between them. Although the quality management levels of SMEs in South Korea are inferior to those of conglomerates or other national quality award-winning companies, this study is significant in that the causality between quality management activities and results was verified, since this study targeted SMEs in South Korea as the target of investigation. Thus, it is empirically proven that the MB model can contribute to improved management results for SMEs in Korea.

This study aims to configure what dimensions make up for smart phone after service quality, and how this service quality affects customer satisfaction and customer loyalty. Smart phone market is a market of the device leading the digital convergence as well as positioning itself as one of the national growth driving industry. To survive in this matured market, companies should have to respond actively to radical changes and customers needs in the so-called Smart Revolution environment. Lately, however, the smart phone market is prospected to move from growth phase to mature phase by the scholars. In order to proactively respond to the change in such market condition, companies need to provide absolute advantage in customer loyalty over their competitors by revolutionizing the after-sales service quality. Qualified A/S will lead to service satisfaction and achieve customer loyalty. The empirical analysis results obtained through A/S quality are as follows : First, human quality (attitude, expertise, problem-solvability), environment quality (handling agility, convenience, comfort), service policy quality (quality guarantee, additional service operation) are dimensions that make up for A/S quality. Second, A/S quality dimension showed a significant positive influence on service satisfaction and A/S satisfaction showed a positive influence on customer loyalty as well. Based on this empirical study, we propose some implications for A/S quality improvement. First, human quality dimension has relatively higher influence on A/S satisfaction in case of free A/S, so companies need to solve the product problem completely when consumer’s first visit by continual employee education. Second, in case of paid A/S, the service policy quality-especially A/S Warranty period- has higher influence on A/S satisfaction.

The new businesses started by the companies usually results in being unsuccessful. The main reasons for that are either aiming targeting wrong customers, unsatisfaction of customers’ requesting quality standards, or taking wrong actions against the competitors in the market. Therefore, companies should aim the targets for the newly developing products based on the fulfilling values for the customers when they start the new businesses, and should take good cares for risk managements at the each step of the new business to prevent the failure in advance. In addition to that, the companies starting new businesses not only need to take the customers attributes (CA) into account, but they also should apply the new technologies as one system to initiate a new business to satisfy the basic wants of the customers. This article suggests the New Product Development Pursuing Model using the Indicative Planning methodology and the Quality Management tools. The New Product Development Pursuing Model would be completed by the following steps as below; 1. Drawing the CTQ (Critical To Quality) for setting up the new product development objectives by : i) using the VOC (Voice Of Customers) obtained by the QFD (Quality Function Deploypment) if the market is mature, ii) applying AHP (Analytic Hierarchy Process) to information in the QIS (Quality Information System) if the market is unmature to get enough need information of the customers. 2. Risk Management in NPD : The NPD pursuing model consisted of the IP (indicative planning) is suggested not by the process of top-down-way mandatory planning process, but by the tools used in the administrative science and economic fields, namely by governance. The companies could apply innovative methodology for new products development processes to fulfil the customers satisfaction in the fields, through the CA (Contingency Approach) of the NPD (New Product Development) process.

Naval combat system developed in-country is progressing at an alarming rate since 2000. ROK navy will be achieved all vessels that have combat system in the near future. The importance of System Engineering and Integrated Logistics Support based on reliability analysis is increasing. However, reliability analysis that everyone trusted and recognized is not enough and applied practically for development of Defense Acquisition Program. In particular, Existing Reliability Analysis is focusing on reliability index (Mean Time Between Failure (MTBF) etc.) for policy decision of defense improvement project. Most of the weapon system acquisition process applying in the exponential distribution simply persist unreality due to memoryless property. Critical failures are more important than simple faults to ship’s operator. There are no confirmed cases of reliability analysis involved with critical failure that naval ship scheduler and operator concerned sensitively.Therefore, this study is focusing on Mean Time To Critical Failure (MTTCF), reliability on specific time and Operational Readiness Float (ORF) requirements related to critical failure of Patrol Killer Guided missile (PKG) combat system that is beginning of naval combat system developed in-country. Methods of analysis is applied parametric and non-parametric statistical techniques. It is compared to the estimates and proposed applications. The result of study shows that parametric and non-parametric estimators should be applied differently depending on purpose of utilization based on test of normality. For the first time, this study is offering Reliability of ROK Naval combat system to stakeholders involved with defense improvement project. Decision makers of defense improvement project have to active support and effort in this area for improvement of System Engineering.

경영환경변화와 경쟁환경이 가속화 되면서 고객만족의 개념이 점차 고도화 되어 고객의 요구사항이 시시각각으로 변하고 있다. 고객만족경영을 통해 고객에 대한 품질, 원가, 납기에 대한 우위를 점하기 위해서는 정보의 가치를 극대화해서 의사결정에 반영하여야 한다. 고객의 요구는 고객의 언어로 정성적이고 모호한 특성으로 고객 스스로도 자신의 요구를 정확 하게 표현하지 못하는 경우도 존재한다. 따라서 연구에서는 품질정보시스템 데이터베이스에 축적된 정보를 AHP를 이용하여 공정 담당자의 경험과 직관을 활용하여 급변하는 고객의 요구를 신속하게 추가함으로써 공정의 중요한 관리항목을 선정하는 방법을 제시한다.

It is common knowledgement that small sized firms have the strategic flexibility for sustainable management. The synergies with existing businesses to secure new growth engine is pregnant to rise as a strong going_concern. But many barriers are existing in stages and processes such as collection of tacit knowledge, design, research, development, human resource, financing, etc.. In this study, a factory automation system maker with design capability , during several years, has had a strategic flexibility which the firm has researched and developed the medical device which measures sodium(Na) and potassium(K) in human urine as its new growth engine for sustainable management. The company mentioned above has had a successful case. The successful case has story as following: From the product development through the process of convergence to the requirements of the medical field, research and development has been selected via the item Concurrent access and macro-environment (PEST) analysis. Among the elements necessary technology to medical equipment research and development design a mechanism part to take full advantage of the core competencies of the existing business, production was biosensor linear DNA Aptamer and chemiluminescence protocol improved while using outsourcing from abroad through a fairy tale. Digestion process was being tried. By analyzing the existing Lab on a Chip and avoid patentrelated patents embody the development concept was to develop diagnostic kits addition, diagnostic equipment exterior design were commissioned to proceed with the design and external specialist. It was confirmed that external consultant to reinforce the innovation capacity shortage, strategic alliances with various support organizations and other companies are very important.

It is critical to forecast the maximum daily and monthly demand for power with as little error as possible for our industry and national economy. In general, long-term forecasting of power demand has been studied from both the consumer’s perspective and an econometrics model in the form of a generalized linear model with predictors. Time series techniques are used for short-term forecasting with no predictors as predictors must be predicted prior to forecasting response variables and containing estimation errors during this process is inevitable. In previous researches, seasonal exponential smoothing method, SARMA (Seasonal Auto Regressive Moving Average) with consideration to weekly pattern Neuron-Fuzzy model, SVR (Support Vector Regression) model with predictors explored through machine learning, and K-means clustering technique in the various approaches have been applied to short-term power supply forecasting. In this paper, SARMA and intervention model are fitted to forecast the maximum power load daily, weekly, and monthly by using the empirical data from 2011 through 2013. ARMA(2,1,2)(1,1,1)7 and ARMA (0,1,1)(1,1,0)12 are fitted respectively to the daily and monthly power demand, but the weekly power demand is not fitted by AREA because of unit root series. In our fitted intervention model, the factors of long holidays, summer and winter are significant in the form of indicator function. The SARMA with MAPE (Mean Absolute Percentage Error) of 2.45% and intervention model with MAPE of 2.44% are more efficient than the present seasonal exponential smoothing with MAPE of about 4%. Although the dynamic repression model with the predictors of humidity, temperature, and seasonal dummies was applied to foretaste the daily power demand, it lead to a high MAPE of 3.5% even though it has estimation error of predictors.

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.

An effective method for produce munitions effectiveness data is to calculate weapon effectiveness indices in the US military’s Joint Munitions Effectiveness Manuals (JMEM) and take advantage of the damage evaluation model (GFSM) and weapon Effectiveness Evaluation Model (Matrix Evaluator). However, a study about the Range Safety that can be applied in the live firing exercises is very insufficient in the case of ROK military. The Range Safety program is an element of the US Army Safety Program, and is the program responsible for developing policies and guidance to ensure the safe operation of live-fire ranges. The methodology of Weapon Danger Zone (WDZ) program is based on a combination of weapon modeling/simulation data and actual impact data. Also, each WDZ incorporates a probability distribution function which provides the information necessary to perform a quantitative risk assessment to evaluate the relative risk of an identified profile. A study of method to establish for K-Range Safety data is to develop manuals (pamphlet) will be a standard to ensure the effective and safe fire training at the ROK military education and training and environmental conditions. For example, WDZs are generated with the WDZ tool as part of the RMTK (Range Managers Tool Kit) package. The WDZ tool is a Geographic Information System-based application that is available to operational planners and range safety manager of Army and Marine Corps in both desktop and web-based versions. K-Range Safety Program based on US data is reflected in the Korean terrain by operating environments and training doctrine etc, and the range safety data are made. Thus, verification process on modified variables data is required. K-Range Safety rather than being produced by a single program, is an package safety activities and measures through weapon danger zone tool, SRP (The Sustainable Range Program), manuals, doctrine, terrain, climate, military defence M&S, weapon system development/operational test evaluation and analysis to continuously improving range safety zone. Distribution of this K-range safety pamphlet is available to Army users in electronic media only and is intended for the standing army and army reserve. Also publication and distribution to authorized users for marine corps commands are indicated in the table of allowances for publications. Therefore, this study proposes an efficient K-Range Safety Manual producing to calculate the danger zones that can be applied to the ROK military’s live fire training by introducing of US Army weapons danger zone program and Range Safety Manual

There have been various studies on measurements of flood risk and forecasting models. For river and dam region, PDF and FVI has been proposed for measurement of flood risk and regression models have been applied for forecasting model. For Bo region unlikely river or dam region, flood risk would unexpectedly increase due to outgoing water to keep water amount under the designated risk level even the drain system could hardly manage the water amount. GFI and general linear model was proposed for flood risk measurement and forecasting model. In this paper, FVI with the consideration of duration on GFI was proposed for flood risk measurement at Bo region. General linear model was applied to the empirical data from Bo region of Nadong river to derive the forecasting model of FVI at three different values of Base High Level, 2m, 2.5m and 3m. The significant predictor variables on the target variable, FVI were as follows: ground water level based on sea level with negative effect, difference between ground altitude of ground water and river level with negative effect, and difference between ground water level and river level after Bo water being filled with positive sign for quantitative variables. And for qualitative variable, effective soil depth and ground soil type were significant for FVI.

This study attempts to utilize the economic efficiency analysis results focused on the break-even point as an indicator for the decision making of commanders and staff. We suggested a method of determining economic life by utilizing logistics information system and commercial program Minitab with a focus on the equipment’s operational environment and performance data, whereas previously the equipment’s retirement period was simply determined by the current equipment prices and sustainable period.

Until now, because a new product (or facility) launched in market has been retired from one year of age, we can have had ASL by stub-curve method by Iowa curve. Recently, many innovative products with important role in market like display and solar-cell etc. are more durable and, what are better, they have the constant variance in ASL because of their good quality. Of course, there are some ones like smart mobile phone with relatively big dispersion in ASL. Estimating ASL of products like display and solar-cell etc., the new approach is needed. In this paper a new method applied traditional Iowa curve with accelerated reliability test (indoor/outdoor) etc. is proposed.