農業生産物における原価評価の意義と課題 : 会計公準論における構造的公準の視点からの接近を中心として

Abstract

Agricultural accounting in Japan has developed traditionally being influenced by agricultural situations of that time and accounting trends. Especially，e very effort was made to refine the evaluation of agricultural assets as a unique theme concerning agricultural accounting. However, it was unreasonable to assume that structural limitation in corporate accounting is as same as limitation in agricultural accounting. Three reasons for this are (1)Much management is in a state of "unseparated household economy and management". (2)Since there is a technical limitation in the cost accounting, it is difficult to impute the cost appropriately. (3)In recent years, there is a larger trend of emphasizing solvency as accounting information, thus the value of agricultural assets tends to decrease in value. In the present research, we reexamined the limitation of corporate accounting that has been accepted until now in agricultural accounting, and based on specifying a unique limitation that matches the actual agricultural management，we redefined which information is more important to maintain and develop agricultural management.