簿記利用による農業経営分析指標の検討

Abstract

There exist wide variations in the analytical criteria for farm managemet discussed in relevant books and papers. The reasous for this variation are as follows: (1) Differences in the management characteristics between business firms and farm firms. (2) Differences In the definition of farm management entity. (3) Differences in the objective or viewpoint of analysis. (4) Differences in the availability of data for the management analysis. (5) Differences In the abilty or objective of management analysis of farmers. The objective of this paper is to classify and integrate these widely variant farm management analytical criteria, and contributes to a synthesis of the methods for farm management analysis. In order to achieve this major objective, firstly, the differences in the management characteristics between business firms and farm firms are identified. Secondly, how these differences influence the utilization of the analytical criteria for the management analysis of business firms and farm firms is investigated. Thirdly, comparison of the analytical criteria presented in six major monographs dealing with farm management analysis is conducted. Finally, the importance of farm management analysis for control and administration of farm firm is emphasized, and the need for establishment of the general method of farm management analysis is suggested.