農業生産組織の会計情報システム

Abstract

Agricultural productive organization in Japan are classified from the viewpoint of information entity and clarified the difference from the personal farmers' information system. First of all, on the internal information system of the agricultural productive organization, I point out some practical problems in crop field, facilities and animal production management and also financial book-keeping system practices by sensor and personal computor. Secondly, I investigate each "beef cattle fattenning management system in agricultural cooperative productive organization" of Hanamaki and Nishimikawa Farm Management Center (F. M. C.) as the concentrate disposition system by using office computor. Next, I investigate on the external accounting information system of agricultural productive organizations by actual some instances as follows: 1) "Farm receipts and expenditures management system" in Tanko F. M. C. in I wate prefecture as the financial accounting system" 2) "Practical research reports of farm management and scedule" and counterplan for micro climate of Mikkabi Agricultural Cooperatives in Shizuoka prefecture and Kohoku A. M. C. in Shiga prefecture.