農業における管理会計の課題

Abstract

Nowadays, the environment surrounded with Japanese agriculture is more severe conditions than that of high economic growth days. First of all, entity of the farm business as a management accounting of farm business is confirmed by means of the statistics of the Ministry of Agriculture, Foresty and Fishery, 1985-87. Then, crops or animal husbundries tend to be cultivated and raised by large scale and specialized farming. On the above ground, some new subjects from a viewpoint of management accounting of farm business are pointed out. Secondly, the subjects of management accounting of farm business are newly considered with how to adopt the results of growth of Electronic Data Processing, especially in farm production processes. Thirdly, the correlation between the behavioral science and management accounting of farm business, especially perception, anxity and conflict, and attitudes and its change is considered.