協業経営の創設・展開・解散に関する考察 : 記帳協力農場の事例分析

Abstract

This paper describes the processes of creation, development and dissolution of a partnership in dairy farming in Shiga prefecture based on its twenty six years of book keeping. The contents of the paper are 1) creation of the farm, 2) growth of the farm, 3) management of the farm, 4) sustenance of the farm. In the first section, the process of creation of the farm under bad management and financial conditions is described. In the second section, the growth of the farm is explained by the growth in the size of the farm and its capital. In the third section, the results of the farm management are evaluated by various methods based on the kept books. In the final section，the sustenance of the farm under bad management conditions is found to depend on the human relation among the participants of the farm.