日本の農家経済における収支計算と損益計算の乖離の現状とその要因分析

DOI 日本農学文献記事索引 Web Site 参考文献7件

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タイトル別名
  • <b>The Present Situation and Factor Analysis of Deviation between Income and Expenditure Calculation and Profit/Loss Calculation in the Farm Household Economy in Japan </b>
  • ニホン ノ ノウカ ケイザイ ニ オケル シュウシ ケイサン ト ソンエキ ケイサン ノ カイリ ノ ゲンジョウ ト ソノ ヨウイン ブンセキ
  • The Present Situation and Factor Analysis of Deviation between Income and Expenditure Calculation and Profit/Loss Calculation in the Farm Household Economy in Japan

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The main objective of this paper is to clarify the present situation and factors of deviation between economic surplus and cash flow in the farm household economy.The analysis results are as follows. Firstly, the present situation of deviation is as follows.1) The deviation expanded from 1970 to 1992 or 1994,hence this period was called “the expansion term of deviation”.2) The deviation contracted from 1992 or 1994 to 2003,hence this period was called “the reduction term of deviation”.3) In 2003, the rate of deviation (=the amount of deviation/surplus of the farm household economy) was as large as −80%.Secondly, it was clarified as follows as to the factors of deviation.1) The expansion factors of the deviation in “the expansion term of deviation” are as follows. They were expenditure of purchasing fixed assets, and the increase of fixed deposits and savings.2) The reduction factors of the deviation in “the reduction term of deviation” are as follows. They were the depreciation expense in a household economy, the income of the debt, and the depreciation expense in business.

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