農業経営の財務的成長分析の理論と検証 : 自立酪農経営の成長分析と動向

Abstract

In this paper a theory of financial growth analysis of farm management is presented, and the theory is applied to the actual farm management data in Japan. Financial growth analysis is financial analysis and planning of growth of farm management through investment and financing. It also means a growth analysis using financial statements such as balance sheets and income statements. The theory of financial growth analysis explained here uses the growth of equity of farm management as a basic criterion of the financial growth. The theory is applied to the data of jiritsu dairy farms collected by Ministry of Agriculture, Forestry, & Fishery for the period of 1970 - 1987.