1、Designation: E2497 11Standard Practice forCalculation of Asset Movement Velocity (AMV)1This standard is issued under the fixed designation E2497; the number immediately following the designation indicates the year oforiginal adoption or, in the case of revision, the year of last revision. A number i
2、n parentheses indicates the year of last reapproval. Asuperscript epsilon () indicates an editorial change since the last revision or reapproval.1. Scope1.1 This practice calculates asset movement velocity(AMV) based on the movement of assets.1.2 There is no existing, recognized practice for calcula
3、tingAMV.1.3 This practice is designed to be applicable and appropri-ate for all asset-holding entities.1.4 This practice does not cover material inventory. Inven-tory velocity (or inventory turns) is extensively described anddiscussed in supply chain literature and is based on throughputrather than
4、movement transactions.1.5 AMV can be calculated for the entirety of the assetinventory of the entity or any defined subset, includingindividual assets.1.6 This standard does not purport to address all of thesafety concerns, if any, associated with its use. It is theresponsibility of the user of this
5、 standard to establish appro-priate safety and health practices and determine the applica-bility of regulatory limitations prior to use.2. Terminology2.1 Definitions of Terms Specific to This Standard:2.1.1 asset movement velocity (AMV), nrate at whichassets moves into, within, and out of the accoun
6、tability systemof an entity.2.1.2 portable equipment, nasset not tracked to a physicallocation level because the nature of the asset usage requires ahigh degree of flexibility in its physical location.2.2 Acronyms:2.2.1 AMVasset movement velocity.2.2.2 PLLphysical location level.3. Significance and
7、Use3.1 This practice establishes a standard calculation repre-senting the operational fluidity of assets used by an entity.3.2 It is intended that this practice foster and enable addi-tional practices related to or based on AMV information.3.3 This practice enables effective and consistent commu-nic
8、ation and trend tracking over time regarding AMV.3.4 Calculating, recording, tracking, and comparing thecomputed AMV will provide comparative insight into theoperational complexity of the entity. Determination of thecomponent parts of the AMV calculation will provide infor-mation on the number of ac
9、quisition, disposition, and move-ment transactions and, viewed separately, will serve as a usefulinsight.3.5 Clarifying Comparative Example:3.5.1 Entity A has few assets that are of a high dollar valuebut have been in place for many years and seldom move. Theseitems are tracked to the site physical
10、location level (PLL).Entity A will have an AMV near 0.0. This will be an accuratereflection of the record keeping and transactional risk associ-ated with the management of assets within the entity.3.5.2 Entity B has over 5000 pieces of equipment that ittracks to the room PLL. As most of these items
11、are informationtechnology related, they typically have a useful life of a littleover three years, after which they are donated to local schools.These items are moved from person to person and room toroom very frequently for operational purposes. Entity B willhave a high AMV, perhaps 3.0 or above. Th
12、is will be anaccurate reflection of the record keeping and transactional riskassociated with the management of assets within the entity.4. AMV Calculation4.1 AMV is calculated and communicated in terms of aspecific PLL.4.2 Movement transactions as used in this practice includeacquisitions of assets,
13、 changes in the recorded physical loca-tion of assets, and disposition of assets.4.2.1 Changes in location include movement transactionsrecorded in the applicable asset record system and may includepermanent or temporary movement for purposes such as use,temporary use, maintenance, calibration, stor
14、age, and so forth.4.2.2 Changes in location do not include physical locationchanges of portable assets but do include changes to thelocation or accountability tracking information recorded for theportable assets.1This practice is under the jurisdiction of ASTM Committee E53 on PropertyManagement Sys
15、tems and is the direct responsibility of Subcommittee E53.01 onProcess Management.Current edition approved Dec. 1, 2011. Published January 2012. Originallyapproved in 2006. Last previous edition approved in 2006 as E2497 06. DOI:10.1520/E2497-11.1Copyright ASTM International, 100 Barr Harbor Drive,
16、PO Box C700, West Conshohocken, PA 19428-2959, United States.4.3 AMV is calculated and communicated in annual terms,though data may be collected and the AMV calculated for anyspecified time period based on data that is standardized to anannual basis.4.3.1 If an alternate time period is used, the tim
17、e periodshall be clearly specified.4.4 The number of total movement transactions is the sumof the number of acquisition transactions, physical locationchange transactions, and disposition transactions.4.5 AMV is the total number of movement transactionsdivided by the number of assets in the asset se
18、t or subset.4.5.1 For purposes of this calculation, the number of itemsin the asset set or subset is the current number of such items atthe time the AMV is calculated unless stated otherwise.4.5.2 AMV typically is expressed to two decimal places.4.6 Stated mathematically:AMV 5 AT 1 LT 1 DT!/I (1)whe
19、re:AMV = asset movement velocity,AT = acquisition transactions,LT = physical location change transactions,DT = disposition transactions, andI = number of assets in the asset set or subset.4.6.1 If:MT 5 AT 1 LT 1 DT! (2)where:MT = movement transactions.4.6.2 Then the AMV may be expressed as:AMV 5 MT/
20、I (3)5. Report5.1 An entity shall use the physical location terminology ornumerical level references or both to assure requirements andresults related to AMV are uniformly expressed and commu-nicated.5.2 An entity shall determine the appropriate level ofphysical location information to use in calcul
21、ating AMV.5.2.1 The highest level recorded in the record system of theentity is the highest level available for use in this calculation.5.2.2 The AMV can be calculated for lower PLLs based onPLL information included in the entitys records.5.3 The AMV shall be expressed with reference to the set orsu
22、bset of assets involved with the PLL and the time period. Forexample, 9The asset movement velocity for the agencys testequipment assets at the Reno, Nevada site is 2.68 transactionsper year.96. Keywords6.1 AMV; assets; asset movement velocity; location; move-able property; physical location; physica
23、l location level; physi-cal location tracking; PLL; property; spatial tracking;transactionsASTM International takes no position respecting the validity of any patent rights asserted in connection with any item mentionedin this standard. Users of this standard are expressly advised that determination
24、 of the validity of any such patent rights, and the riskof infringement of such rights, are entirely their own responsibility.This standard is subject to revision at any time by the responsible technical committee and must be reviewed every five years andif not revised, either reapproved or withdraw
25、n. Your comments are invited either for revision of this standard or for additional standardsand should be addressed to ASTM International Headquarters. Your comments will receive careful consideration at a meeting of theresponsible technical committee, which you may attend. If you feel that your co
26、mments have not received a fair hearing you shouldmake your views known to the ASTM Committee on Standards, at the address shown below.This standard is copyrighted by ASTM International, 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA 19428-2959,United States. Individual reprints (single o
27、r multiple copies) of this standard may be obtained by contacting ASTM at the aboveaddress or at 610-832-9585 (phone), 610-832-9555 (fax), or serviceastm.org (e-mail); or through the ASTM website(www.astm.org). Permission rights to photocopy the standard may also be secured from the ASTM website (www.astm.org/COPYRIGHT/).E2497 112
copyright@ 2008-2019 麦多课文库(www.mydoc123.com)网站版权所有
备案/许可证编号:苏ICP备17064731号-1