construction, and it is almost impossible to have negative value of equity.
If we look at the graph above, we could identify again, that construction company like GS construction is highly dependent on debt financing. Its value of operating profit/cost of interest is less than 10, because it has huge amount of interest raised by debt. Value of the same index for NHN corporation, however,
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
construction and educational facilities about operation and maintenance are recognized the significance after taking place disaster. Most universities in Korea have unplanned and reactive characteristic and in an extension of the problem statement, If reactive FM is lasting, operation and maintain cost of school building will increase.
Especially, Korea Universities are lacking in recognition of
Ⅰ. Definition of some terms which will be used and concepts of marketing
1. What is the marketing?
-Many people regard the marketing as sales or advertisement. This is not wrong, but it is a little bit insufficient to understand the marketing wholly. In the marketing, ‘market’ means customers or consumers who buy some products in the market. It is the first step for comprehending the m
costing)란 시장의 수요에 기초해서 제품의 수익성이 확보될 수 있도록 원가를 결정하는 구조화된 접근법으로 제품 개발의 초기단계에서 사용되며 원가기획이라고도 한다. 1960년대 초에 도요타자동차에서 ‘원가기획’이라는 이름으로 신제품의 원가를 관리한 것을 시초로 보고 있다. 목표원가의 시작