| Project/Area Number |
22780212
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Agro-economics
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| Research Institution | National Agriculture and Food Research Organization |
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Principal Investigator |
MATSUMOTO Hirokazu 独立行政法人農業・食品産業技術総合研究機構, 中央農業総合研究センター農業経営研究領域, 主任研究員 (10355472)
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| Project Period (FY) |
2010 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
Fiscal Year 2011: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2010: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | 原価差異分析 / 原価管理 / 農業経営計画 / 線形計画法 |
|---|
| Research Abstract |
A purpose of this study is to construct the farming planning that incorporated cost management. Therefore this study showed the farming plan method that quoted the way of thinking of the throughput accounting in the theory of constraints. This method drafts production planning using the standard data set of the unit cost and input of production material changing in response to a scale. Then, it drafts financial planning that reflected its production planning. In addition, this study constructed a program to compile data about the input of production material and the output of agricultural products into a database.
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