Studies of Cost Structure in Groups Farming

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  • 営農集団における原価構造に関する一考察
  • エイノウ シュウダン ニ オケル ゲンカ コウゾウ ニ カンスル イチ コウサツ

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It is important and necessary to analyze and manage the cost structure in agricultural management. We positively research several groups farming and find that they understand cost information by using balance sheet and profit and loss statement. And also they can manage their operations by using several daily reports. The groups farming mainly use traditional costing but they recently consider to use ABC(Activity Based Costing)and ABM(Activity Based Management). From the theoretical point of view, they don't introduce ABC totally and can divide cost directly by analyzing the daily reports. It is also possible to use ABC partly and make some cost information for ABM in the groups farming.

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