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现行 ASTM E2497-11(2017)
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Standard Practice for Calculation of Asset Movement Velocity (AMV) 资产移动速度计算标准实践(AMV)
发布日期: 2017-11-01
1.1 该实践基于资产的移动计算资产移动速度(AMV)。 1.2 目前没有公认的计算AMV的实践。 1.3 本惯例适用于所有资产持有实体。 1.4 这种做法不包括材料库存。库存速度(或库存周转率)在供应链文献中有广泛的描述和讨论,并基于吞吐量而不是移动交易。 1.5 可以计算实体或任何定义子集(包括单个资产)的全部资产存量的AMV。 1.6 本标准并非旨在解决与其使用相关的所有安全问题(如有)。本标准的用户有责任在使用前制定适当的安全、健康和环境实践,并确定监管限制的适用性。 1.7 本国际标准是根据世界贸易组织技术性贸易壁垒(TBT)委员会发布的《关于制定国际标准、指南和建议的原则的决定》中确立的国际公认标准化原则制定的。 ====意义和用途====== 3.1 这种做法建立了一种标准计算方法,表示实体使用的资产的运营流动性。 3.2 本实践旨在促进和支持与AMV信息相关或基于AMV信息的其他实践。 3.3 这种做法可以实现有关AMV的有效且一致的通信和随时间变化的趋势跟踪。 3.4 计算、记录、跟踪和比较计算出的AMV将提供对实体运营复杂性的比较洞察力。 AMV计算的组成部分的确定将提供有关收购、处置和移动交易数量的信息,单独查看将作为有用的见解。 3.5 澄清比较示例: 3.5.1 实体A拥有少数具有较高美元价值的资产,但这些资产已经存在多年,很少移动。这些项目被跟踪到现场物理位置级别(PLL)。实体A的AMV将接近0.0。这将准确反映与实体内资产管理相关的记录保存和交易风险。 3.5.2 实体B拥有5000多件设备,可以跟踪到房间PLL。由于这些物品大多与信息技术有关,它们的使用寿命通常为三年多一点,之后将捐赠给当地学校。 出于操作目的,这些物品经常在人与人之间、房间与房间之间移动。实体B的AMV较高,可能为3.0或以上。这将准确反映与实体内资产管理相关的记录保存和交易风险。
1.1 This practice calculates asset movement velocity (AMV) based on the movement of assets. 1.2 There is no existing, recognized practice for calculating AMV. 1.3 This practice is designed to be applicable and appropriate for all asset-holding entities. 1.4 This practice does not cover material inventory. Inventory velocity (or inventory turns) is extensively described and discussed in supply chain literature and is based on throughput rather than movement transactions. 1.5 AMV can be calculated for the entirety of the asset inventory of the entity or any defined subset, including individual assets. 1.6 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety, health, and environmental practices and determine the applicability of regulatory limitations prior to use. 1.7 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee. ====== Significance And Use ====== 3.1 This practice establishes a standard calculation representing the operational fluidity of assets used by an entity. 3.2 It is intended that this practice foster and enable additional practices related to or based on AMV information. 3.3 This practice enables effective and consistent communication and trend tracking over time regarding AMV. 3.4 Calculating, recording, tracking, and comparing the computed AMV will provide comparative insight into the operational complexity of the entity. Determination of the component parts of the AMV calculation will provide information on the number of acquisition, disposition, and movement transactions and, viewed separately, will serve as a useful insight. 3.5 Clarifying Comparative Example: 3.5.1 Entity A has few assets that are of a high dollar value but have been in place for many years and seldom move. These items are tracked to the site physical location level (PLL). Entity A will have an AMV near 0.0. This will be an accurate reflection of the record keeping and transactional risk associated with the management of assets within the entity. 3.5.2 Entity B has over 5000 pieces of equipment that it tracks to the room PLL. As most of these items are information technology related, they typically have a useful life of a little over three years, after which they are donated to local schools. These items are moved from person to person and room to room very frequently for operational purposes. Entity B will have a high AMV, perhaps 3.0 or above. This will be an accurate reflection of the record keeping and transactional risk associated with the management of assets within the entity.
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归口单位: E53.01
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