内訳書をベースにした固定資産計上と長期修繕計画の手法(建築経済・住宅問題)

概要

論文の詳細を見る
This paper presents the guidelines to the procedures for summing up assets and planning long-range maintenance plan using bill of quantity. Tangible fixed assets like buildings come into being as a result of the long-range business planning for capital investments, then must be planned and controlled for building life-cycle. Concerning about the life-cycle management of assets, we have to manage the following three major points, (1) To summing up assets properly at the time of the acquisition of assets. (2) To organize the long-range maintenance plan precisely from the point of view of management. (3) To distinguish between capital expenditure and repair expense and follow the procedures for asset summing up, loss on retirement and impairment.
2005-06-20