演習林の経営分析(第4報) : 粕屋演習林の昭和33年度の財務分析報告

概要

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This is the 4th report dealing with the business analysis of the Kasuya Forest of Kyushu University. The purpose of this report is to grasp the actual situation of the operation of this forest in 1958 fiscal year and to find a guide for its improvement. The situation of operation was still very poor from the view point of profitability and security of investment, though the profitability showed a tendency of improving. This situation will be improved by the following measures. 1) Producing and selling timbers on a larger scale instead of selling standing trees, and trying to decrease the unit cost. 2) Reducing the scale of charcoal production as much as possible, unless the unit cost can be reduced. 3) Reducing the scale of sapling production, as far as the studies are not hindered. 4) Defining the responsibility and competence in the managerial operations.I 緒言　II 財務諸表の作成　第1章資料の蒐集と整理　第2章貸借対照表および損益計算書の作成　III 経営分析　第1章　経営分析の順序および方法　第2章収益状況の分析　第3章　流動状況の分析　第4章投資安全性に関する分析　IV　結論　Resume
九州大学の論文