The budget for public buildings is expected to increase to their maintenance, and the systematic maintenance and sufficient budget are recognized as the important factors for building maintenance. In Korea, buildings are not systematically maintained due to the lack of manpower, expertise and basis of maintenance budget estimates. Compared with Australia where the facility maintenance is optimized through asset management, Korea has only passive maintenance systems that focus on regulations. The introduction of the systematic asset management is required to ensure the advanced building maintenance in Korea. In this study, the asset management processes for social infrastructure facilities in and out of Korea were analyzed, and the asset management framework for public buildings were established. The asset management procedure consisted of ordinary asset management procedure, selective asset value assessment. The framework in this study was developed focusing on the asset management task for public buildings and presented the detailed contents of each step. The application of this framework to the actual work will enable the systematic management of building's value and performance, and the efficient appropriation of the maintenance budget.
Multi-household buildings are efficiently maintained from the mid-and long-term viewpoint according to the long-term repair coverage system etc. On the other hand, public buildings are not systematically maintained due to a lack of past maintenance cost data and inefficient budget plans, among other problems. Targeting public buildings in Incheon, this study analyzed operation costs variables. To verify the analysis results, they underwent a correlation analysis and a multi-regression analysis. With regard to public buildings electricity, gas and tap water cost, the influence power of the served life, floor area, and workforce were analyzed, revealing that electricity cost was highly correlated with workforce, while gas and tap water cost were correlated with tap water cost. Also, the correlation analysis results were verified through a multi-regression analysis, and a maintenance cost estimation model was presented using a regression equation.
: Along with the change of national accounting, the importance of systematic management of assets is emphasized and the awareness that the concept termed Asset Management should be introduced to the construction field too to manage facilities. The present study is a basic study for the introduction of the concept Asset Management and proposed accounting guidelines(proposal) for public building maintenance cost that can clarify maintenance cost accounting. Existing literatures and current accounting standards were examined and the actual states of maintenance cost accounting of public buildings in A metropolitan city were examined to draw problems. For the practice guidelines(proposal), the types and contents of government office building maintenance expenditures were analyzed and items that must be treated as OPEX and CAPEX were presented. Expert interviews were conducted to verify the reliability of the items presented. The practice guidelines(proposal) were applied to the public buildings in A metropolitan city to identify situations of changes in asset values and review the effects of the practice guidelines(proposal) on increases in asset values. When applied to practices, the practice guidelines(proposal) suggested in the present study are considered to increase building asset values and provide consistent financial information to help stakeholders' decision making.
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