演習林の経営分析(第2報) : 粕屋演習林の昭和31年度財務分析報告
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概要
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In this report, following Report No. 1 in 1945, the author made the business analysis of the Kasuya University Forest of Kyushu University in 1956 fiscal year. The study was made from the especial viewpoint of profitability of the management of the forest. The profitability of this university forest in this fiscal year was very poor, only slightly better than that in 1954. This low profitability was due to heavy miscellaneous losses caused by wind and snow damages, low unit costs of the products and high overhead expenses. Consequently, the following measures should be taken for the improvement of management. 1) Enforcement of proper nursery operations such as thinning to foster the full growth of standing trees. 2) Rationalization of the management by promoting the production enterprises under direct management and abolishing the sale of standing trees as much as possible. If the above-mentioned measures are enforced and strenuous efforts are made to cut the overhead expenses, the management of this forest will turn much better.I 緒言 II 資料の蒐集と整理§1 基礎資料 §2 資産の評価 §3 期末決算報告書の作成 §4 収益及び費用の期間限定 §5 製品の原価計算 §6 増節伐及び造林過不足の経理 III 貸借対照表・損益計算書の作成 VI 考察 §1 経営分析の方法 §2 本企業の諸性格の分析 §3 損益計算書の分析 §4 直営生産事業の検討 V 結論 参考文献 Resume
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