農業簿記研究施設活動に関する若干の覚え書

Abstract

This paper describes the survey, research and extension conducted at the Farm Accounting Institute starting from its preceding institute called The Agricultural and Forestry Economics Survey Room. The following points are especially clarified in this paper. 1) The annual execution of farm economy survey based on the farm accounting method is presented starting from 1926. 2) The persons mainly involved in the survey, the periods of their involvement and their survey activities. 3) The construction of the Kyoto University Farm Economy Accounting Method by Dr. Masao Otsuki in 1934. 4) Extension and education of Kyoto University Farm Economy Accounting Method through Farm Accounting Training Courses and teaching students of the Department of Agricultural and Forestry Economics of Faculty of Agriculture, Kyoto University. 5) The contributions of Dr. Masanobu Kuwabara for the development of the Farm Accounting Institute.