ISO55001:2014標準的理論基礎

價值：

資產存在是為了給組織和其相關方提供價值。資產管理并不關注資產本身，而關注于資產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.

資產管理需要對資產成本、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.

 作用：

 作用和工作場所的文化是價值實現的決定因素。

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

提供保證：

資產管理為資產實現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。

主要條款如下：

4. Context of the organization組織環境

4.1 Understanding of the organization and its context理解組織及其環境

4.2 Understanding the needs and expectations of stakeholders理解相關方的需求和期望

4.3 Determining the scope of the AMS確定資產管理體系的范圍

4.4 Asset Management System資產管理體系

5. Leadership 作用

5.1 Leadership and commitment 作用和承諾

5.2 Policy方針

5.3 Organization Roles, responsibilities, and authorities組織角色、職責和權限

6. Planning策劃

6.1 Actions to address risks and opportunities for the AMS應對資產管理體系風險和機會的措施

6.2 Asset Management Objectives and Planning to achieve them資產管理目標和實現目標的策劃

6.2.1 AM Objectives資產管理目標

6.2.2 Planning to achieve AM objectives實現資產管理目標的策劃

7. Support支持

7.1 Resources資源

7.2 Competence能力

7.3 Awareness意識

7.4 Communication溝通

7.5 Information requirements信息要求

7.6 Documented information文件化信息

8. Operations運行

8.1 Operational planning and control運行策劃和控制

8.2 Management of Change變更管理

8.3 Outsourcing外包

9. Performance evaluation績效評價

9.1 Monitoring, measurement, analysis, evaluation監視、測量、分析和評價

9.2 Internal audit內部審核

9.3 Management review管理評審

10. Improvement改進

10.1 Nonconformity and corrective action不符合和糾正措施

10.2 Preventive action預防措施

10.3 Continual improvement持續改進