실내건축공사의 공사비 지불행태와 현금흐름 특성

다국어 초록 (Multilingual Abstract)

I have analyzed and examined on the payment practice according to each type of factors causing recent difficulties of overall management of interior construction companies through actual construction cases and questionnaire survey. Through this, I have produced the characteristics of the degree of reserves necessary for financial expenses and construction implementation that small and medium companies of interior construction business need to reflect in implementing projects in indexes. This study result is believed to contribute for business owners of interior construction industry to prepare the plan of countermeasure by recognizing the level of capital requirement burdens. The results produced in this study are as the follows.
(1) The characteristics of cash flow of interior construction business showed the phenomena that installment the ratio of payment exceeds 50% within 20% of total construction period. This means that the proportion of initial investment is significantly high compared to general construction works and this is a factor that construction companies can, after all, cause many problems if separate reserves are not prepared even though the companies have received advance payment.
(2) In the investigation of payment practices of construction expenses of a speciality construction business, there was a customary problem of applying the accomplishment payment of general construction works without reflecting the characteristics of interior construction industry . Installation payment ratio progress curve line (S-curve) produced in this study showed significant difference compared to the progress curve of general construction works. Despite this characteristics, it shows that the reality of following the existing payment practice has the need to improve.
(3) As the result of analysis by applying actual receipt of construction expenses, the ratio of interest burdens of the contract amount incurring during the construction period showed that it was annual 0.034% when applying standard interest rate of 5% in case of the condition of full payment upon the completion of construction, annual 0.024% in case of receiving advance payment of 20%, and annual 0.015% in case of receiving advance payment of 20% and 30% of accomplishment. This may look very low level compared to total construction amounts but considering actual situation of interior construction business experiencing small scale, it is never a level to ignore by no means. However, it is believed to be a problem that over 65% of all object companies of the inspection did not recognize this issue.
(4) The reason of such a poor recognition of the reality of these financial burdens could be found from the fact that it was only 33% among the object companies of the investigation, which have actual separate departments in charge of financial accounting within the companies.
(5) It is believed to be necessary to improve the existing practices of advance payment, payment time of accomplishment, recovery, and ratio in consideration of the characteristics of the processes of construction works of interior construction business and in order to realize this, it may be effective to have systematic improvement such as stipulation of this clause on standard agreement of speciality construction works.

목차 (Table of Contents)

• 제1장 서론 = 1
• 1.1 연구의 배경과 목적 = 1
• 1.2 연구의 범위와 방법 = 2
• 제2장 건설 산업의 특성 및 지불관행 = 4
• 2.1 건설 산업의 특성 = 4
• 2.1.1 건설업의 분류 = 4
• 2.1.2 건설하도급 관련 법규 = 6
• 2.1.3 건설공사의 원가구성 = 9
• 2.2 실내건축공사의 특성 = 12
• 2.2.1 공사기간 = 13
• 2.2.2 공종 및 범위 = 14
• 2.2.3 재료 및 기능인 = 14
• 2.3 건설공사비의 지불관행 = 15
• 2.3.1 선급금 = 16
• 2.3.2 기성금 = 18
• 2.3.3 준공금 = 19
• 2.3.4 하자보증금 = 19
• 2.3.5 재료구입비 및 노무비 지급 = 21
• 2.4 현금흐름(Cash Flow)의 수지분석 = 22
• 제3장 실내건축공사 사례 분석을 통한 현금흐름 특성 = 25
• 3.1 설문조사 및 분석 = 25
• 3.1.1 설문조사 일반사항 = 25
• 1) 응답자 근무 경력 = 26
• 2) 회사의 연간 수주규모 = 26
• 3) 회사 설립년도 = 27
• 4) 회사 상시근무인원 = 28
• 3.1.2 공사 수주에 대한 현황 및 분석 = 29
• 1) 발주처별 선호도 = 29
• 2) 관급공사 선호 이유 = 30
• 3.1.3 공사비 = 31
• 1) 수주건수와 총액 = 31
• 2) 선급금 여부 및 비율 = 32
• 3) 기성금 회수 및 비율 = 34
• 3.1.4 자재및 인건비 지불 = 35
• 1) 자재 및 인건비 지불수단 = 35
• 2) 인건비 지불시기 = 35
• 3) 어음수불 = 36
• 4) 재무관리 부서의 필요성 = 36
• 3.2 사례공사의 현황 개요 = 37
• 3.2.1 공사규모 및 종류 = 37
• 3.2.2 공사비 지불조건 = 38
• 3.3 사례공사의 현금흐름(Cash Flow) 분석 = 40
• 3.3.1 A공사의 현금흐름과 금융비용 = 40
• 3.3.2 B공사의 현금흐름과 금융비용 = 42
• 3.3.3 C공사의 현금흐름과 금융비용 = 44
• 3.3.4 D공사의 현금흐름과 금융비용 = 46
• 3.3.5 E공사의 현금흐름과 금융비용 = 48
• 3.3.6 사례공사 전체의 현금흐름과 금융비용 = 50
• 제4장 결론 = 53
• 참고문헌 = 55
• 부록 = 57