農業における資金・財務管理の基礎理論 : 農業経営発展とファイナンシャル・マネージメント

Abstract

The capital problem and financial problem in the farm business is very important now in Japanese agriculture. This study concerns about the basic theory of financial management in the farm business and the agricultural finance. Its main subjects are the farm business growth and the control of capital use. The contents draw up firstly the financial status of farm business such as profitability, liquidity and leverage, secondly the role of finance in farm business growth, thirdly the farm business growth and the financial risk, and fourthly the capital cost and the decision on optimum of capital use. In this study, all contents are systematically examined in combination with the cash flow, the finance terms and conditions, and the financial behavior of farm business, etc, as the key concepts concerning the financial management of farm business.