PAS 55-1-2008
资产管理.第1部分:有形资产的最优化管理规范
Asset Management Part 1: Specification for the optimized management of physical assets
- 适用范围
- This part of PAS 55 (PAS 55-1) specifies the requirements for an asset management system for the management of physical assets and asset systems over their life cycles. The management of physical assets is, however, inextricably linked to the management of other asset types and these other asset types are considered within the asset management system insofar as they have a direct impact on the management of physical assets. NOTE For example, the optimal life cycle management of physical assets is heavily dependent upon information and knowledge, human assets and financial resources, and often has a significant impact on reputation and customer satisfaction. This PAS is applicable to all sizes of business, from small to medium enterprises through to multinationals, and to any organization that wishes to: a) establish an asset management system to optimally and sustainably manage its physical assets over their life cycles or over a defined long-term period; NOTE There may be an organizational need to manage asset systems optimally for an indefinite period into the future i.e. in perpetuity, in which case the defined longterm period should align with the time horizon of the organizational strategic plan and should include the life cycles of critical assets. b) implement, maintain and improve an asset management system; c) assure itself of its compliance with its stated asset management policy and strategy; d) demonstrate such compliance to others; e) seek certification/registration of its asset management system by an external organization; f) make a self-determination and self-declaration of compliance with this PAS.