両大戦間期組合製糸の経営財務分析　―長野県下伊那地方の事例―

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The aim of this paper is to analyze the financial management of the cooperative silk−reeling filatures inShimoina County, Nagano Prefecture between W. W. I and W. W. II. The earlier researches elucidate that thecooperative silk−reeling filatures in the Ina area produced comparatively high grade thread, but those researcheshave not focused on their managements including the financial conditions. This paper conducts a comparativeresearch on the financial management of five cooperative silk−reeling filatures in the county. Through thisresearch, the following facts are cleared up.First, during the 1920s the sources of capital changed. Local banks had previously supplied capitals for thecooperatives, but during the 1920s the investments in the cooperatives of their members increased and localcredit cooperatives, which were their affiliates, injected capital into them. As a result their equity capital wasreinforced. Along with the previous loans from local banks, Sangyõ kumiai chuõkinko (the central bank forcooperatives) financed them as a national agricultural policy.During the 1930s, when the Great Depression occurred, their high equity ratios were maintained. Althoughthe investments of their members and the local credit cooperatives declined and the national loans of Sangyõkumiai chuõkinko started to compose the main portion of their budgets.Second, during that time the spending policy of their budgets was converted. In the early 1920s, when thecooperatives were established, the price of silk cocoons was kept higher than the market price of them tomaintain the cocoon supply from the cooperative members. In the late 1920s, when the cooperative achievedhigh management performance, they started to invest their profits in their production facilities. The cooperativescontinued to apply that strategy to a countermeasure against the Great Depression. One of the remarkableexamples is Taishõkan filature of Yamabuki Cooperative Association, which introduced multi−ends reelingmachines under the economic hardship of the Great Depression.Finally, those cooperatives took various measures to ensure high−quality cocoons for high grade thread. Forinstances, they standardized the sort of silkworm eggs which they recommended, sent technical supervisors totheir members’ houses, and provided extra incentives for cocoons of fine quality.
2009-03-10

両大戦間期組合製糸の経営財務分析　―長野県下伊那地方の事例―

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概要

論文 | ランダム

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両大戦間期組合製糸の経営財務分析 ―長野県下伊那地方の事例―

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概要

論文 | ランダム

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両大戦間期組合製糸の経営財務分析　―長野県下伊那地方の事例―