[재무회계]국내 10대 건설사의 재무분석 비교(영문)
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- 2010.08.14 / 2019.12.24
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추천 연관자료
- 목차
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INDEX
Ⅰ. Introduction ; characteristics
- definition
- growth
- change following business cycle
- competition elements
- resource
- regulation
- awareness method of revenue and expense
Ⅱ. Body – reason to choose 10 companies
(현대건설, 삼성물산, 대우건설, GS건설, 현대산업개발,
포스코건설, 대림산업, 롯데건설, SK건설, 두산건설)
- 본문내용
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5. Resource
Construction industry’s main raw material is reinforcing rod, cement, ready-mixed concrete, etc. The rate of resource supply form internal is higher than form overseas countries. But as the Korean internal recourse’s exhaustion, overseas market’s resource dependence is going to rise. Especially, with the Chinese cheaper and quality raw material income to Korean market, we support that the influence of Chinese raw material to Korean market will be severe in the future. And the request deflection is also serious different form the season of resource and the region of the resource if we look at the characteristics of construction industry. And compare with the other industries, because the difficulty of industry’s automation and standardization, construction industry need a large of human resources than others.
6. Regulations
Construction industry as period industry largely is received policies and laws, because of greatly influencing to national economy. Or this industry is sensitive industry compared with other that.
The government is pushing ahead tax reorganization, reconstruction regulation relax and parcel price cap repeal and so on. And the government also is seeking an economy-invigorating policy through expanding development regions making ‘2020년 수도권 광역도시계획’.
In addition, the government leads perfection competition between construction companies through abolishing a side business limitation and improving a bid system for an advance of construction industry. And government is also propelling ‘an advance plan of construction industry’ for raising a transparency and a technology.
In result, hereafter construction market and the whole of system will be expected many changes, because it enforces reinforcement plan of competition and policy expecting reflationary effects through improving of construction situation.
7. Recognition of revenue and expense; Progress standard (¡êcompleted-contract method; not applying in financial accounting standards.)
▶When - The case that could assume a conclusion of construction contract in financial accounting standards.
▶Condition – The contract revenue and cost price related in construction contract are recognized by progress rate of present contract activity in the end of reporting period.
▶Types – 3 methods.
1. The cost price standard method(원가기준법) – The rate that accumulation contract cost price divides assumption contract cost price about performed construction. Only contract cost price is involved to accumulation occurrence contract cost.
-exceptions
① Contract cost price related in future activities in contract. For example, cost price of raw materials yet not installing, using and applying for contract construction, but delivered in a building site and prepared for a use. Except for the cost that raw materials specially are made for the contract.
② According to a subcontract, prepaid sum of money to subcontractor about being going to constructions.
③ The prepaid sum of money not related in conducted works in real.
2. An input standard method(투입량기준법) – the measurement of conducted constructions.
3. An output standard method(산출량기준법) – the physical completion rate of contract constructions.
▶Popular method - The cost price standard method.
Ⅱ. Body
1. the reason to choose 10 companies
Those 10 companies is listed companies occupying high lank in comparison of construction capability evaluation in 2009. The construction capability evaluation is announced to estimate synthetically construction performances, management condition, skill ability, credit rating and so on in the end of July. Thus ordering body selects proper agency. Ordering body could limited a bid participation to standard that. The public procurement service uses in the basis of a qualified person list and subcontract maximum by grade.
2. Ratios of 10 companies (In million won)
1. 현대건설 (제60기 제 59기)
① Return on equity = 456,633 = 15.4%
(2,893,093 +3,025,699)/2
② Earning per share = 4,110 won
③ Net profit margin = 456,633 = 4.9%
9,278,579
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