価格変動下における農業経営計算のあり方に関する研究

概要

論文の詳細を見る
The theory and practices of current farm accounting based on the historical cost accounting came to lose much of its the theoretical validity and practical effectiveness owing to price changes in current Japanese agriculture. The aim of this paper is to reestablish a farm accounting system adjusted for price changes. The points selected in this paper are to identify the basic characteristics of the replacement value and purchasing power value accounting and to analyze the theoretical validity and practical usefulness of current farm accounting. The concept of "restricted money capital" is adopted here to describe the differences of these inflation accounting system, and under this concept an effort was made to find the conceptual basis of the farm accounting adjusted for price changes.
帯広畜産大学の論文
1983-06-25