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구매 불용자산처리 규정- Purchasing Unused Assets Regulations
구매 불용자산처리 규정- Purchasing Unused Assets Regulations
제 1장 총 칙
Article 1 [Purpose] The purpose of this regulation is to promote efficient asset management
by determining the disuse of assets owned or used by the company and determining the
handling procedure.
Article 2 [Scope of application] This regulation applies except when there are special
provisions in other regulations regarding the disposal of disused assets held by the company.
Article 3 [Definition of terms] The definitions of terms used in these regulations are as
follows.
① Idle assets (materials) refer to facilities (materials) that cannot be directly donated to
current production, such as process change or business withdrawal, and are assets that can be
reused through partial repair. Including equipment (materials) that are not in operation.)
② Disused assets refer to assets that are not used or cannot be used internally among fixed
assets, inventory assets, and others. (Including assets older than one year among idle assets.)
③ Abandoned assets refer to assets that are in a completely unusable state, or among disused
assets that cannot be transferred and utilized in other business sites. (Including assets older
than one year among disused assets.)
제 2 장 유휴, 불용, 폐기의 결정
Article 4 [Decision on Idleness] ① The head of the department of use informs the head of
the public affairs department (or the head of the general affairs department) about equipment
(materials) that cannot be directly donated to production but is judged to be reusable within
one year among tangible fixed assets under management. The decision of idle must be
notified.
② The head of the public affairs department can keep idle assets determined by the head of
the department for use for one year, and must be separately identified/managed based on the
'Idle Asset Classification Table' (Appendix Table 3).
Article 6 [Decision of Abolition] ① The head of the Department of Use decides to dispose of
assets that cannot be used after being transferred to another business site among the unused
assets held by the head of the Department of Public Affairs.
② The head of the public affairs department requests the production technology office to
review waste products for discarded assets (waste products).
제 3 장 자산의 보관 및 처분
Article 7 [Storage of Idle Assets] ① The head of the public affairs department shall
designate a separate storage location for the equipment returned from the department of use,
and store it so that it can be used without rain. In addition, the person in charge of standard
information for the PM module at the workplace changes and shares the functional location
of the facility by referring to 'Process of changing PM module standard information'
(Appendix 2-Appendix 1) for returned facilities.
Article 9 [Movement of Tangible Fixed Assets] ① In the case of moving idle assets (or
disused assets) to another process (business site, department), the head of the public affairs
department of the business holding the asset must submit a notice of asset transfer along with
the goods. It must be requested to the general affairs department (or support team).
② The department (general affairs department or support team) of the business to be handed
over prepares an 'Asset Transfer Report' (Appendix 7-Business Contact), obtains approval in
accordance with the 'Delegation Prior Decision Regulations' (Appendix 6) (Movement of
Assets), and takes over Share the asset transfer report with the public affairs department of
the receiving business and cooperate so that the assets can be safely moved. However, the
business site to be acquired shall be responsible for the cost incurred due to the transfer of
assets.
③ The person in charge of standard information for the PM module at the transferred site
consults with the person in charge of the acquired site to change and share the functional
location of the facility by referring to 'Process for changing the standard information for PM
module' (Appendix 2-Appendix 3).
Article 10 [Disposal of Wasted Assets] ① The production technology room, which has been
requested by each business site to review waste products, visits all business sites and then
proceeds to the 'Regulations on Prior Delegation' (Appendix 6) (Disused Assets
Determination and Disposal) for discarded assets (waste products). After obtaining approval
by means of approval), the result is notified to the workplace. However, with the approval of
the plant manager, the asset that has been decided to be disposed of may be retained for one
year.
② The production technology room can decide on the unit price by requesting a quote from
the regional waste treatment company with reference to the estimated price for sale (disposal)
according to the 'material condition classification standard table' (Supplementary Table 1).
③ The final decided unit price must be notified to each business site, and the general affairs
department (or support team) for each business site must independently sell (discard) the
equipment (materials) classified as final waste products.
④ The general affairs department (or support team) for each place of business must deliver
the attached document to the accounting department (FS Center) for accounting after
disposition of assets.
1. Sales (disposal) notice
2. Date of disposition
3. Remaining value
4. Balance table, photos of processing status
Article 11 [Dismantlement of Disused Assets] ① The head of the public affairs department
dismantles the dismantled item if it is deemed to be of high value or scrap and it is more
advantageous to dismantle the item and use the part than to sell it in its original state. You
can use and ask the general affairs department (or support team) to sell or dispose of only the
remaining products.
② Management responsibility for the parts scheduled for utilization in the preceding
paragraph lies with the public affairs department.
Article 12 [Security Measures] The head of the public affairs department must take necessary
measures in consultation with the relevant departments if there are parts to be removed due to
company confidentiality among the items to be disposed of.
Article 13 [Maintenance of records] ① The head of the general affairs department or the
head of the support team shall maintain and manage the attached documents.
② The person in charge of the PM module standard information at the workplace should
change the functional location of the discarded facility by referring to the 'Process of
changing the PM module standard information' (Appendix 2-Appendix 2).
③ If there is an off-books asset that does not exist in the asset ledger, but idle materials and
idle facilities are dismantled, an 'off-balance asset management ledger (non-registered asset
management ledger)' (Appendix Table 4) is prepared and sent to the production technology
room once / Must be submitted semiannually.