| Project/Area Number |
21580278
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Agro-economics
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| Research Institution | Tokyo University of Information Sciences |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
TAKEI Atsuauo 東京情報大学, 総合情報学部, 教授 (10245300)
IGATA Masayo 東京農業大学, 国際食料情報学部, 准教授 (10231127)
OMURO Kenji 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, 研究員 (70455301)
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2009: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Keywords | 農業経営 / ABM / ABC / 農業会計 / 活動基準原価管理 / 活動基準原価計算 / 管理会計 / 営農集団 / 原価管理 / 間接費 / コストドライバー / 活動基準管理 / 農場活動基準原価計算 / 農場活動基準管理 |
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| Research Abstract |
In this study, an applicability of Activity Based Management(ABM) to farm management is considered. We study carefully and reach a conclusion that the farming group which has been recording detailed data of farm activities has the applicability of ABM, and this tool is a method for improving management activities and results.
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