農業管理会計と線型計画法

Abstract

The objective of study is to investigate the relationship between linear programming method and accounting in the management of family farm, based on the several recent theoretical achievements in management accounting. Accounting system structured on linear programming method has been frequently applied in the field of performance accounting in recent years. From the view point of accounting method, linear programming method has been applied in it in connection with the traditional accounting method, especially, breakeven analysis, differencial costing and cost variance analysis. With a special reference to the scope and method of farm accounting in the background, this study investigates the application of accounting system structured on linear programming method to farm management accounting. The structure and characteristics of decision making process are quite different between firms based on the highly decentralized management and family farms, and thus the objectives and functions of accounting system are quite different between the two types of institutions. However, the fact that the theoretical contributions in the application of linear programming method to performance accounting, especially in the fields of budgeting and budgetary control have great relevance and implications to the field of farm management accounting is pointed out in this study.