日本の中小乳業に関する財務分析

概要

論文の詳細を見る
A survey of the management structure, production, sales and financial performance of Japan's small-and medium-scale dairy processing companies and dairy cooperatives was made. Analysis of their financial performance was made by determination of the growth rate, business profitability, capital efficiency, capital productivity, business stability, labor productivity conditions and equipment productivity of the companies classified according to the number of employees, type of management and net sales of drinking milk. Of the 212 processing plants, 49 (23.1%) responded to the survey. Agricultural cooperatives comprised 44.7% followed by stock companies (42.6%). The main problems the companies encountered include transportation and marketing (14.3%), new product development (14.3%), rebuilding and repairs (12.5%) and current earning reductions (12.5%). About 91% of the companies had invested in equipment during the five year period from 1988 to 1992 while 34% had no plans for further investment.
帯広畜産大学の論文
1997-03-25