農協生活活動の経営効果と収支類型の理論

Abstract

The living activity of agricultural cooperatives interacts with the management of agricultural cooperatives. In this paper, the effects of living activity of agricultural cooperatives to its management are theoretically analyzed in the multi-purpose agricultural cooperatives. The management effects of living activity of agricultural cooperatives can be classified into two categories. The first is the primary effect to earnings and expences of agricultural cooperatives, and it is further divided into the direct earnings and expences effect in the living activity, and the indirect earnings and expences effect to the sectors of the cooperatives which are complementary to the living activity. The second is the non-earnings-and-expences effects which can be devided into (a) service effect, (b) organizational effect, and (c) cooperatives image effect. These three types of the effect have further the secondary earnings and expences effect through increases in the participation of the members in the various activities of the cooperatives. The primary and secondary earnings and expences effect of the living activity are necessary to be presented by such indexes of earnings and expences as categories of earnings and expences, methods of cost bearings, and management effect.