農業法人における会計の課題と方法 : 農業生産法人の管理会計を中心に

Abstract

This paper attempts to identify areas and a method of analyzing managerial accounting of farm corporations. First, legal types of farm corporations were compared with large firms in non-agricultural sectors, particularly regarding differences in accounting between small family farm in agriculture and large firms in non-agricultural sectors from perspectives of formal, practical, and economic aspects. Second, areas and characteristics of management system of farm corporations are analyzed. Finally, possibility and limitations of applying managerial accounting systems of large firms in non-agricultural sectors for corporations in agricultural sector are analytically evaluated.