Afschrijven op publieke infrastructuur

Een exploratieve studie naar de financieel-economische implicaties van de invoering van een baten-lastenstelsel bij de Nederlandse Rijksoverheid voor de instandhouding van civieltechnische netwerken. Doel is om als professioneel opdrachtgever op basis van bedrijfseconomische beginselen de instandhoudingsactiviteiten optimaal te sturen. Hiermee...

Common misunderstandings in life cycle costing analyses and how to avoid them

LCC analyses (LCCA) and discounting calculations are applied by public sector organizations in the Netherlands. Still numerous misunderstandings can be recognized. An overview is given of some common misunderstandings found in Life Cycle Costing Analyses. Issues relating to public assets are: the absence of residual value, long life cycles, high...

The use of equivalent annual cost for cost benefit analyses in flood risk reduction strategies

In many parts of the world, flooding is a big risk. There are numerous strategies to reduce flood risk. The amount of flood risk reduction strategies grows exponentially with the amount of possible measures that can be implemented and possible timings when measures can be implemented. In this paper, the use of a financial method called ...

Analysing outsourcing policies in an asset management context: A six-stage model

Asset managers of civil infrastructure are increasingly outsourcing their maintenance. Whereas maintenance is a cyclic process, decisions to outsource decisions are often project-based, and confusing the discussion on the degree of outsourcing. This paper presents a six-stage model that facilitates the top-down discussion for analysing the...

Infrastructure Management: Dynamic control of assets

The infrastructure in the Netherlands is crucial for economic development on a national scale. Dramatic increases of transport and mobility accelerate ageing of infrastructure. The GNP of the Netherlands is strongly related to transport and to the two main ports (Port of Rotterdam and Amsterdam Airport Schiphol). The Netherlands is used to a...

Infrastructure asset management: The valuation of complex objects

For two years now, Rijkswaterstaat, an agency of the Dutch Ministry of Transport, Public Works and Water Management, is required to have a financial administration, which is based on accrual accounting principles. This involves the use of a balance sheet and the equivalent of a profit and loss statement. These documents will the basis for...