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Evaluation method of biological fixed assets in fruit tree management

Research Project

Project/Area Number 26450325
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Agricultural science in management and economy
Research InstitutionNational Agriculture and Food Research Organization

Principal Investigator

OMURO Kenji  国立研究開発法人農業・食品産業技術総合研究機構, 西日本農業研究センター, 主任研究員 (70455301)

Project Period (FY) 2014-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
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)
Keywords農業会計 / 永年性木本作 / 有生固定資本 / 減価償却 / ブドウ / 果樹作 / 耐用年数 / 果樹 / 有生固定資本財
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.

Report

(5 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • 2014 Research-status Report
  • Research Products

    (6 results)

All 2018 2017 2016 2015

All Journal Article (5 results) (of which Peer Reviewed: 4 results,  Open Access: 1 results) Presentation (1 results)

  • [Journal Article] 中山間地の農業経営を対象としたマーケティング研究の特徴2018

    • Author(s)
      大室健治
    • Journal Title

      西日本農研農業経営研究

      Volume: 28 Pages: 70-81

    • NAID

      40021554434

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 多角化型集落営農法人における集落還元率の評価視点 : 広島県東広島市のO法人を事例として2017

    • Author(s)
      大室健治
    • Journal Title

      農業経営研究

      Volume: 54 Pages: 31-35

    • NAID

      40021073592

    • Related Report
      2016 Research-status Report
    • Peer Reviewed
  • [Journal Article] Web版農業経営診断サービスの特徴とユーザ評価2016

    • Author(s)
      大室健治、佐藤正衛、松本浩一
    • Journal Title

      日本経営診断学会論集

      Volume: 15 Pages: 112-118

    • NAID

      130005415025

    • Related Report
      2016 Research-status Report
    • Peer Reviewed / Open Access
  • [Journal Article] Web版農業経営診断サービスの特徴とユーザ評価2016

    • Author(s)
      大室健治・佐藤正衛・松本浩一
    • Journal Title

      日本経営診断学会論集

      Volume: 未定

    • NAID

      130005415025

    • Related Report
      2015 Research-status Report
    • Peer Reviewed
  • [Journal Article] 多角化型集落営農法人における集落還元率の評価視点2016

    • Author(s)
      大室健治
    • Journal Title

      農業経営研究

      Volume: 未定

    • Related Report
      2015 Research-status Report
    • Peer Reviewed
  • [Presentation] ブドウの市場構造の変化-新品種シャインマスカットの動向に焦点を当てて-2015

    • Author(s)
      大室健治
    • Organizer
      日本農業経済学会
    • Place of Presentation
      東京農工大学
    • Year and Date
      2015-03-28 – 2015-03-29
    • Related Report
      2014 Research-status Report

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Published: 2014-04-04   Modified: 2019-03-29  

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