Evaluation method of biological fixed assets in fruit tree management

2017 Fiscal Year Final Research Report

• Project/Area Number: 26450325
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Agricultural science in management and economy
• Research Institution: National 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
• Keywords: 農業会計 / 永年性木本作 / 有生固定資本

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.

Free Research Field

農業会計学