| Authors |
Choi In-Whan ; Kim Ok-Kyue |
| Keywords |
construction accounting ; Temporary Materials |
| Abstract |
As the result of rapid and quantitative growth in the field of construction business stimulated by the government's economic development plan initiated from 1962, most construction companies have struggled to improve their business structures through nurturing able professionals and systematizing their business strategies. ??This thesis aimed at studying the method to improve the accounting process of temporary materials which are one of construction cost factors. ??The field of construction business, unlike manufacturing industry, is mainly for ordered productions as the place of construction and facilities are changed frequently, and projects are labor - intensive, and by the imblance of raw materials composition and overhead rates, long periods of constructing and so on.??The field of construction business have characteristies influencing construction finance as well as above - mentioned characteristics. ??In the cost management of construction fields, an accounting process is complicated owing to the characteristics of the field itself.??Therefore, it is operated in accordance with the optional standards of companies which lack a unity and objectivity. |