무기체계 건전성 프로그램 기반 시제 항공기 잔존자산가치 평가 모델 개발 및 시뮬레이션에 관한 연구

A Study on Developing and Simulating a Residual Asset Valuation Model of Prototype Aircraft Based on Weapon System Integrity Programs

초록

As a System of Systems (SoS) where physical deterioration and technological obsolescence are intertwined during the R&D stage, prototype aircraft pose significant challenges for accurately estimating substantial residual value through conventional appraisal methods. This study developed system-specific residual value evaluation models using the U.S. Department of Defense Weapon System Integrity Guide (WSIG) and four major integrity programs (ASIP, ENSIP, MECSIP, and AVIP) as the engineering foundation. Specifically, the research designed models incorporating irreversible linear reduction for structures, wear and overhaul restoration (impulse functions) for mechanical and engine systems, and exponential decay alongside obsolescence (step functions) for avionics. Furthermore, by proposing an impairment adjustment model based on the Structural Index (SI), this study confirmed that a more precise valuation is possible compared to the conventional declining balance method based on regulatory useful life. While this methodology supports rational decision-making for prototype asset management, it is limited by the use of simulated data due to military security constraints.

키워드

시제 항공기; 잔존 자산가치; 무기체계 건전성 프로그램; 손상차손; 경제적 감가상각; 시제품; Prototype Aircraft; Residual Asset Value; Weapon System Integrity Program; Impairment Loss; Economic Depreciation; Prototype
제목
무기체계 건전성 프로그램 기반 시제 항공기 잔존자산가치 평가 모델 개발 및 시뮬레이션에 관한 연구
제목 (타언어)
A Study on Developing and Simulating a Residual Asset Valuation Model of Prototype Aircraft Based on Weapon System Integrity Programs
저자
김성익; 유순미
발행일
2026-03
유형
Y
저널명
Journal of the Korean Institute of Defense Technology
권
8
호
1
페이지
26 ~ 33