Budget Amount *help |
¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2016: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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Outline of Final Research Achievements |
In this research, we examined the evaluation method of biological fixed assets with high management validity in fruit tree management, for grape management. First, since the selling unit price affects the evaluation of maturity of biological fixed assets, we analyzed the market structure of grapes. In addition, a management investigation of large-scale facility type management in Okayama prefecture was conducted. From these survey results, it was found that the importance of the method for evaluating biological fixed assets according to the management strategy of sales is increased when introducing varieties with large market price fluctuation like Shine Muscat . Studies on tree species other than grapes were left as future subjects.
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