演習林の経営分析(第5報) : 北海道演習林の昭和34年度財務分析報告

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This report deals with the business analysis of the Hokkaido Forest of the Kyushu University. The purpose is to grasp the actual situation of the operations of this forest in 1959 fiscal year as accurately as possible and to find a guide for its improvement. The situation of operations was good from the view point of the liquidity, but was very poor from the view point of the profitability, even though the judgment was made excluding the part of the research operations. The reproductions was fairly good except a few points. The unfavourable situation seems to have been brought about by the poor volume of sales and the high cost of products, and the deficit of charcoal production exerted a fatal influence. This situation will be improved by the following measures. (1) Increasing the volume of cut per period, for instance, by altering the operating plan, etc. (2) Increasing the volume of timber-products. (3) Producing charcoal packed suitably to its market conditions, and improving the technique of its production to reduce its direct cost. Producing and selling the other products according to the market situation, too. (4) Discontinuing the production of Todomatsu-saplings, unless much more saplings than in this period are needed. and reducing tne cost of Larch-saplings from purchased baby-saplings. (5) Expending more money on the operations of dmage-elimination and under-growth- and climber-cutting. (6) Reducing general managerial cost.I 緒言　II 財務諸表の作成　I) 資料の蒐集と整理　II) 財務諸表の作成　III 経営分析　I) 序説　II) 収益状況の分析　III) 直営生産事業の分析　IV) 流動状況の分析　V) 資産維持事業の分析　IV 結論　参考文献　Resume
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演習林の経営分析(第5報) : 北海道演習林の昭和34年度財務分析報告

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