| Project/Area Number |
26380626
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kanagawa University |
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Principal Investigator |
Toda Ryusuke 神奈川大学, 経済学部, 教授 (00271586)
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| Research Collaborator |
NISHIDA Hisashi 全国農業経営コンサルタント協会, 前会長
MORI Takekazu 全国農業経営コンサルタント協会, 会長
SAWADA Taiji ミツハシライス, 管理部, 財務課長
KOMINAMI Hirokazu JA北海道中央会, 基本農政対策室, 室長
MASHIMA Kenichi JA北ひびき, 営農部経営対策課, 課長
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2014: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 農業簿記 / 農業税務簿記 / 農業統計調査簿記 / 農協簿記 / 収穫基準 / 農業所得標準 / 複式簿記 / 農業会計 / 農業統計調査 / 農協 / 農業税務 / 農業統計 / ヒアリング調査 |
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| Outline of Final Research Achievements |
This research clarified the reason why Japanese agriculture bookkeeping after World WarⅡ couldn’t contribute to competitiveness of Japanese agriculture. First of all, this research clarified that there were three streams(agriculture bookkeeping for tax, agriculture bookkeeping for statistics research, bookkeeping for Japanese agricultural cooperative) as to Japanese agriculture bookkeeping after World WarⅡ. However, all those streams were not true bookkeeping. Because those three streams didn’t depend on “record”, which was precondition for true bookkeeping. Therefore, those three streams couldn’t catch the “cost” of farm products, which should be caught by true bookkeeping. Eventually, Japanese agriculture bookkeeping after World WarⅡcouldn’t contribute to “competitiveness” of Japanese agriculture, which was true purpose of true agriculture bookkeeping.
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