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農業法人経営展開の財務分析 : 有限会社AMCを事例として
http://hdl.handle.net/10076/2912
http://hdl.handle.net/10076/2912a1b186d8-717e-4146-b0c5-89baf4127ec1
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
AN100738460001704.pdf (2.2 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2007-04-12 | |||||||||||||
| タイトル | ||||||||||||||
| タイトル | 農業法人経営展開の財務分析 : 有限会社AMCを事例として | |||||||||||||
| 言語 | ja | |||||||||||||
| 言語 | ||||||||||||||
| 言語 | jpn | |||||||||||||
| 資源タイプ | ||||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||||
| 著者 |
大原, 興太郎
× 大原, 興太郎
× 王, 初文
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| 抄録 | ||||||||||||||
| 内容記述タイプ | Abstract | |||||||||||||
| 内容記述 | We carried out a set of financial analyses for 23 year of activities in one agricultural machinery contract (AMC) cooperate firm. From these analyses we found the following practical standard as 10% in total capital profit ratio, 1.5% in turnover ratio of total liabilities and net worth, 5% in net profit sales ratio 60% in add value sales ratio, 80% in labor add value ratio, 1.4 - 1.8 in productivity of fixed capital. The renewal period of machines and facilities, and managerial fluctuation may deteriorate the financial safety. April and May may tend to be periods of shortage of working capital due to agricultural seasonality. This firm has developed over a long time by getting over some difficulties. We pointed out three reasons to do this. Firstly, completeness of bussiness entity will strengthen its sociability by adjustment of employment condition. Secondly, the ratio of owned capital to total capital has increased to 70% from 20% by increasing capital stock and accumulating retained earnings. Thirdly, this firm could recruit new employees instead of many retired staff members from the beginning. | |||||||||||||
| 書誌情報 |
三重大学生物資源学部紀要 = The bulletin of the Faculty of Bioresources, Mie University 巻 17, p. 23-59, 発行日 1997-03-01 |
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| ISSN | ||||||||||||||
| 収録物識別子タイプ | PISSN | |||||||||||||
| 収録物識別子 | 0915-0471 | |||||||||||||
| 書誌レコードID | ||||||||||||||
| 収録物識別子タイプ | NCID | |||||||||||||
| 収録物識別子 | AN10073846 | |||||||||||||
| フォーマット | ||||||||||||||
| 内容記述タイプ | Other | |||||||||||||
| 内容記述 | application/pdf | |||||||||||||
| 著者版フラグ | ||||||||||||||
| 出版タイプ | VoR | |||||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||||
| 日本十進分類法 | ||||||||||||||
| 主題Scheme | NDC | |||||||||||||
| 主題 | 611 | |||||||||||||
| その他のタイトル | ||||||||||||||
| 言語 | en | |||||||||||||
| 値 | Financial Analysis of the Development of a Viable Commercial Farm : A Case Study of AMC agricultural cooperate firm | |||||||||||||
| 出版者 | ||||||||||||||
| 出版者 | 三重大学生物資源学部 | |||||||||||||
| ノート | ||||||||||||||
| 値 | Agropedia提供データ | |||||||||||||
| 資源タイプ（三重大） | ||||||||||||||
| 値 | Departmental Bulletin Paper / 紀要論文 | |||||||||||||
