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논문 기본 정보

자료유형
학술저널
저자정보
저널정보
대한건축학회 대한건축학회 논문집 - 구조계 대한건축학회논문집 - 구조계 제21권 제9호
발행연도
2005.9
수록면
161 - 168 (8page)

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초록· 키워드

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In these days, Joint Venture Constructions are becoming buoyant and the parts of construction by joint contract are increasing gradually for the purposes of vast capital investment and distribution of risk components. As domestic public construction markets were opened for foreign companies since 1997 and confronted severe competitions, joint venture construction regulations were enforced by the government for strengthening competitiveness, growing local construction company and transferring of technologies. In addition to this, joint venture construction are spreading increasingly under the necessity of enlargement and strengthening of development constructions among private construction companies.
In this study, the concerns related joint venture construction were dealt which are becoming complex and diverse nowadays. Executions of Fee pay methods were mainly analysed in accounting treatment about joint venture construction.
The content of this study can be summarized as followings.
First, definitions, objectives, characteristics, types and similar forms of joint venture construction were reviewed through theoretical considerations.
Second, accounting treatments related to fee pay methods were reviewed on the basis of accounting standards and cognition principles of income and cost by the tax law. Also, each form of fee pay methods was analyzed on cases.
Third, problems of fee pay method in case of accounting treatment of joint venture construction were investigated and plans for improving these problems were proposed. In detail, subjects of fee pay method were mainly concerned in reviewing problems and improving methods relating to joint venture constructions, and subsequently, analyses and reviews of subjects related to joint venture construction were assumed.

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Abstract

1. 서 론

2. 합작공사(공동도급)의 예비적 고찰

3. 합작공사의 현황과 문제점

4. 실태조사 및 분석

5. 합작공사 회계처리의 개선방안

6. 결 론

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