BS PD IEC TS 62775-2016 Application guidelines Technical and financial processes for implementing asset management systems《应用指南 实现资产管理系统的技术和财务流程》.pdf

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1、Application guidelines Technical and financial processes for implementing asset management systems PD IEC/TS 62775:2016 BSI Standards Publication WB11885_BSI_StandardCovs_2013_AW.indd 1 15/05/2013 15:06National foreword This Published Document is the UK implementation of IEC/TS 62775:2016. The UK pa

2、rticipation in its preparation was entrusted to Technical Committee DS/1, Dependability. A list of organizations represented on this committee can be obtained on request to its secretary. This publication does not purport to include all the necessary provisions of a contract. Users are responsible f

3、or its correct application. The British Standards Institution 2016. Published by BSI Standards Limited 2016 ISBN 978 0 580 87536 6 ICS 03.120.01; 03.120.10 Compliance with a British Standard cannot confer immunity from legal obligations. This Published Document was published under the authority of t

4、he Standards Policy and Strategy Committee on 30 June 2016. Amendments/corrigenda issued since publication Date Text affected PUBLISHED DOCUMENT PD IEC/TS 62775:2016 IEC TS 62775 Edition 1.0 2016-05 TECHNICAL SPECIFICATION Application guidelines Technical and financial processes for implementing ass

5、et management systems INTERNATIONAL ELECTROTECHNICAL COMMISSION ICS 03.120.01; 03.120.10 ISBN 978-2-8322-3391-7 Registered trademark of the International Electrotechnical Commission Warning! Make sure that you obtained this publication from an authorized distributor. colour inside PD IEC/TS 62775:20

6、16 2 IEC TS 62775:2016 IEC 2016 CONTENTS FOREWORD . 4 INTRODUCTION . 6 1 Scope 7 2 Normative references. 7 3 Terms and definitions 7 4 Management systems environment 10 4.1 Overview. 10 4.2 Benefits to asset management from integrating financial and technical processes . 10 4.3 ISO 5500x suite Asset

7、 management . 11 4.4 Systems engineering . 11 4.4.1 Overview . 11 4.4.2 Characteristics of a system 11 4.4.3 Application of ISO/IEC/IEEE 15288 12 4.4.4 System life cycle processes . 12 4.5 IFRS and IAS standards 15 4.5.1 Overview . 15 4.5.2 Conceptual framework 15 4.6 IEC dependability suite 16 4.6.

8、1 Overview . 16 4.6.2 Dependability principles . 16 4.6.3 Dependability management 16 5 Technical and financial standards for an AMS 17 5.1 Integration of technical and financial standards for asset management . 17 5.2 Relating AMS to systems engineering 17 5.3 Mapping system life cycle processes to

9、 dependability standards and IFRS and IAS standards . 18 6 Intended use of the information provided in this Technical Specification 20 Annex A (informative) International IFRS and IAS information 21 Annex B (informative) Mapping ISO 55001 AMS requirements to ISO/IEC/IEEE 15288 system life cycle proc

10、esses . 23 Annex C (informative) Mapping ISO/IEC/IEEE 15288 processes to IEC dependability and IFRS and IAS standards . 24 Bibliography . 31 Figure 1 System life cycle processes ISO/IEC/IEEE 15288:2015 14 Figure 2 Elements of an AMS . 18 Figure 3 Set of technical processes used for managing assets 1

11、9 Table A.1 International IFRS and IAS information . 21 Table B.1 Mapping ISO 55001 AMS requirements to ISO/IEC/IEEE 15288 system life cycle processes 23 Table C.1 Agreement processes . 24 Table C.2 Organizational project enabling processes 25 PD IEC/TS 62775:2016IEC TS 62775:2016 IEC 2016 3 Table C

12、.3 Technical management processes 26 Table C.4 Technical processes (continued) 28 PD IEC/TS 62775:2016 4 IEC TS 62775:2016 IEC 2016 INTERNATIONAL ELECTROTECHNICAL COMMISSION _ APPLICATION GUIDELINES TECHNICAL AND FINANCIAL PROCESSES FOR IMPLEMENTING ASSET MANAGEMENT SYSTEMS FOREWORD 1) The Internati

13、onal Electrotechnical Commission (IEC) is a worldwide organization for standardization comprising all national electrotechnical committees (IEC National Committees). The object of IEC is to promote international co-operation on all questions concerning standardization in the electrical and electroni

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22、ce upon, this IEC Publication or any other IEC Publications. 8) Attention is drawn to the Normative references cited in this publication. Use of the referenced publications is indispensable for the correct application of this publication. 9) Attention is drawn to the possibility that some of the ele

23、ments of this IEC Publication may be the subject of patent rights. IEC shall not be held responsible for identifying any or all such patent rights. The main task of IEC technical committees is to prepare International Standards. In exceptional circumstances, a technical committee may propose the pub

24、lication of a Technical Specification when the required support cannot be obtained for the publication of an International Standard, despite repeated efforts, or the subject is still under technical development or where, for any other reason, there is the future but no immediate possibility of an ag

25、reement on an International Standard. Technical Specifications are subject to review within three years of publication to decide whether they can be transformed into International Standards. IEC TS 62775, which is a Technical Specification, has been prepared by IEC technical committee 56: Dependabil

26、ity. PD IEC/TS 62775:2016IEC TS 62775:2016 IEC 2016 5 The text of this Technical Specification is based on the following documents: Enquiry draft Report on voting 56/1644/DTS 56/1675/RVC Full information on the voting for the approval of this Technical Specification can be found in the report on vot

27、ing indicated in the above table. This publication has been drafted in accordance with the ISO/IEC Directives, Part 2. The committee has decided that the contents of this publication will remain unchanged until the stability date indicated on the IEC website under “http:/webstore.iec.ch“ in the data

28、 related to the specific publication. At this date, the publication will be transformed into an International Standard, reconfirmed, withdrawn, replaced by a revised edition, or amended. A bilingual version of this publication may be issued at a later date IMPORTANT The colour inside logo on the cov

29、er page of this publication indicates that it contains colours which are considered to be useful for the correct understanding of its contents. Users should therefore print this document using a colour printer. PD IEC/TS 62775:2016 6 IEC TS 62775:2016 IEC 2016 INTRODUCTION Asset management is a mult

30、i-disciplinary business activity comprising financial, technical and risk components. Effective control and governance of assets by organizations is essential to realizing value from their use through the management of risk. The value derived through the use of assets is determined by the organizati

31、on. The organizations decision-making processes are effective when they address technical and financial risks together and when those processes achieve a desired balance of cost, risk and performance- as required by the ISO 5500x asset management suite. Thus, the processes developed within the asset

32、 management system (AMS) need to integrate financial and accounting procedures with technical and management activities, using risk based decision making. The ISO 5500x asset management suite of standards defines the principles of asset management and documents the requirements for an AMS that imple

33、ments those principles. However, ISO 55001 explicitly excludes information necessary to implement the technical and financial processes in support of the management of assets. The IEC dependability suite of standards provide guidance on technical processes and techniques that achieve desired availab

34、ility, reliability, maintainability and supportability of assets, products and systems. Systems engineering standards describe the life cycle of systems and define the processes needed for the engineering management of a system while the International Financial Reporting Standards (IFRS) provides a

35、suite of globally accepted international financial reporting standards and a suite of supporting accounting standards in the form of the International Accounting Standards (IAS). This Technical Specification demonstrates the relationship between the ISO AMS standards, the ISO/IEC/IEEE systems engine

36、ering standards, the IEC dependability standards and the IFRS and IAS financial standards. PD IEC/TS 62775:2016IEC TS 62775:2016 IEC 2016 7 APPLICATION GUIDELINES TECHNICAL AND FINANCIAL PROCESSES FOR IMPLEMENTING ASSET MANAGEMENT SYSTEMS 1 Scope IEC 62775, which is a Technical Specification, shows

37、how the IEC dependability suite of standards, systems engineering and the IFRS and IAS standards can support the requirements of asset management, as described by the ISO 5500x suite of standards. This Technical Specification therefore provides a brief introduction to asset management and the requir

38、ements for an AMS, a description of the benefits from the use of an established and common set of AMS processes and procedures, tools and techniques to manage assets, and a description of the relationships between the AMS and the tools and techniques, processes and procedures of ISO/IEC/IEEE 15288:2

39、015, Systems and software engineering System lifecycle processes, IEC dependability standards in particular IEC 60300-3-15, and relevant IFRS and supporting IAS standards. This Technical Specification is intended for asset managers who wish to identify and implement technical and financial processes

40、 within an AMS, using dependability techniques and IFRS and IAS standards respectively, and systems and dependability engineers who need to apply their technical processes and techniques within an AMS. 2 Normative references The following documents, in whole or in part, are normatively referenced in

41、 this document and are indispensable for its application. For dated references, only the edition cited applies. For undated references, the latest edition of the referenced document (including any amendments) applies. ISO 55001:2014, Asset management Management systems Requirements 3 Terms and defin

42、itions For the purposes of this document, the following terms and definitions apply. 3.1 accrual accounting accounting which depicts the effects of transactions and other events and circumstances on a reporting entitys economic resources and claims in the periods in which those effects occur, even i

43、f the resulting cash receipts and payments occur in a different period Note 1 to entry: In order to meet their objectives, financial statements are prepared on the accrual basis of accounting. SOURCE: IFRS IASB Conceptual Framework for Financial Reporting 2010 PD IEC/TS 62775:2016 8 IEC TS 62775:201

44、6 IEC 2016 3.2 asset item, thing or entity that has potential or actual value to an organization Note 1 to entry: Value can be tangible or intangible, financial or non-financial, and includes consideration of risks and liabilities. It can be positive or negative at different stages of the asset life

45、. Note 2 to entry: Physical assets usually refer to equipment, inventory and properties owned by the organization. Physical assets are the opposite of intangible assets, which are non-physical assets such as leases, brands, digital assets, use rights, licences, intellectual property rights, reputati

46、on or agreements. Note 3 to entry: A grouping of assets referred to as an asset system could also be considered as an asset. SOURCE: ISO 55000:2014, 3.2.1 3.3 asset management coordinated activity of an organization to realize value from assets Note 1 to entry: Realization of value will normally inv

47、olve a balancing of costs, risks, opportunities and performance benefits. Note 2 to entry: Activity can also refer to the application of the elements of the asset management system. Note 3 to entry: The term “activity” has a broad meaning and can include, for example, the approach, the planning, the

48、 plans and their implementation. SOURCE: ISO 55000:2014, 3.3.1 3.4 asset management objective overarching objective that sets the context and direction for an organizations asset management activities Note 1 to entry: Asset management objectives are established through the strategic level planning a

49、ctivities of the organization. SOURCE: ISO 55000:2014, 3.1.14, modified the preferred term “organizational objective“ has been replaced by “asset management objective“ and in the definition “asset management“ has been added 3.5 asset management system AMS management system for asset management whose function is to establish the asset management policy and asset management objectives Note 1 to entry: The asset management system is a subset of as