農業生産物における原価評価の意義と課題 : 会計公準論における構造的公準の視点からの接近を中心として

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書誌事項

タイトル別名
  • The Significance of Accounting Measurement in Agricultural Production : From a Viewpoint of the Structural Theory of Accounting Postulates
  • ノウギョウ セイサンブツ ニ オケル ゲンカ ヒョウカ ノ イギ ト カダイ カイケイ コウジュンロン ニ オケル コウゾウテキ コウジュン ノ シテン カラ ノ セッキン オ チュウシン ト シテ

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抄録

Agricultural accounting in Japan has developed traditionally being influenced by agricultural situations of that time and accounting trends. Especially，e very effort was made to refine the evaluation of agricultural assets as a unique theme concerning agricultural accounting. However, it was unreasonable to assume that structural limitation in corporate accounting is as same as limitation in agricultural accounting. Three reasons for this are (1)Much management is in a state of "unseparated household economy and management". (2)Since there is a technical limitation in the cost accounting, it is difficult to impute the cost appropriately. (3)In recent years, there is a larger trend of emphasizing solvency as accounting information, thus the value of agricultural assets tends to decrease in value. In the present research, we reexamined the limitation of corporate accounting that has been accepted until now in agricultural accounting, and based on specifying a unique limitation that matches the actual agricultural management，we redefined which information is more important to maintain and develop agricultural management.

収録刊行物

  • 生物資源経済研究

    生物資源経済研究 16 17-32, 2011-03-25

    京都大学大学院農学研究科生物資源経済学専攻

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