농업회계 재무지표를 활용한 벼 재배농가 유형구분

• 영문명: (Farming Types Analysis of Rice Farms by Financial Index in Agricultural Accounting)
• 발행기관: 한국농식품정책학회
• 저자명: 하지희(Jihee Ha) 김성섭(Seongsup Kim) 김태후(Taehoo Kim) 서상택(Sangtaek Seo)
• 간행물 정보: 『농업경영.정책연구』농업경영·정책연구 45권 3호, 522~544쪽, 전체 23쪽
• 주제분류: 농수해양 > 식품과학
• 파일형태: PDF
• 발행일자: 2018.12.30

영문 초록

This study selected financial indices from manufacturing industry and agricultural industry and produced their values that could be applied to agricultural accounting data in Korea. In addition, we classified farming types of rice farm based on the financial indices to suggest farm specific consulting. For the study, data from farm economy survey and agricultural production cost were used. Factor analysis and cluster analysis were applied to classify farming types. Results showed that thirteen financial indices were available within liquidity, solvency, profitability, efficiency and growth and their values specific to rice farming were calculated. Thirteen financial indices were condensed to three factors with high profitability, low return on assets/or equity and low rate of growth, and high return on asset/or equity and low liquidity and solvency. Four farming types were derived from three factors. The characteristics of four farming types with financial indices and socioeconomic data were described and some consulting suggestions for farm improvement in each farming type were suggested.

목차

Ⅰ. 서 론

Ⅱ. 재무지표 선정 및 기초자료

Ⅲ. 분석모형

Ⅳ. 분석결과

Ⅴ. 결 론

키워드

Financial Index Agricultural Accounting Farming Type Rice Farming Farm Consulting