我国における企業較差についての一考察

概要

論文の詳細を見る
The purpose of this article is to study the results of operations and the stability of capital structure of all the business organizations in Japan based on the financial statements of all the Japanese companies for the fiscal years of 1930, 1931 and 1932. As the result of the analytical research. The author found the very interesting fact that a company, which has a larger capital, has lower rate of turn over, however, it has more profit as per cent of sales as well as more profit as per cent of capital. Furthermore, the strong point of a large enterprise is shown not only in the profit but also in the rate of stability of capital structure. The author also conducted researches on these two phenomena by industrial groups and pointed out another fact that among the business organizations in Japan, a middle size enterprise, which has a capital of around \10,000,000 has more managerial weak points than a small business company which has a canital of \2,000,000 or less.
慶應義塾大学の論文
1959-04-25