ISO55001:2014標準的理論基礎

價值：資產(chǎn)存在是為了給組織和其相關方提供價值。資產(chǎn)管理并不關注資產(chǎn)本身，而關注于資產(chǎn)能給組織提供的價值。價值（可以是有形的或無形的、財務的或非財務的）是由組織和其相關方根據(jù)組織目標確定的。

Value: Assets exist to provide value to the organization and its stakeholders. Asset management does not focus on the asset itself, but on the value that the asset can provide to the organization. The value (which can be tangible or intangible, financial or non-financial) will be determined by the organization and its stakeholders, in accordance with the organizational objectives.

資產(chǎn)管理需要對資產(chǎn)成本、機會和風險與期望的績效的平衡。平衡可能需要在不同的時間階段進行考量。

Asset management involves the balancing of costs, opportunities and risks against the desired performance of assets, to achieve the organizational objectives. The balancing might need to be considered over different timeframes.

一致性：

資產(chǎn)管理將組織目標轉換為技術和財務決策、計劃和行動。

Alignment: Asset management translates the organizational objectives into technical and financial decisions, plans and activities.

領導作用：

領導作用和工作場所的文化是價值實現(xiàn)的決定因素。

Leadership: Leadership and workplace culture are determinants of realization of value.

提供保證：

資產(chǎn)管理為資產(chǎn)實現(xiàn)其要求的目的提供保證。

Assurance: Asset management gives assurance that assets will fulfil their required purpose.

ISO55001:2014標準的結構和一類條款與ISO9001:2015和ISO14001:2015相同。