건설공사가설재의 회계처리 개선방안

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. The results of this study to establish the accounting for the temporary materials are as follows. First, the accounting title of the temporary materials must be appropriately classified in accordance to the tendency toward the metalization and unity for the temporary materials. Second, the accounting standards, objective and positive must be set to make the estimation and depreciation for the temporary materials easier. Third, though a method to evaluate temporary materials is partly irrational and illogical, if the adopted accounting is kept on using and applying in the temporary material's evaluation, the temporary material's accounting will produce the accounting information that is possible to be compared periodically and reliantly.