Financial Characteristics of Agriculture Compared with Industries and Farming Types : An analysis using Business Analysis & Statistics by TKC - Collections | Kyushu University Library

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＜departmental bulletin paper＞
Financial Characteristics of Agriculture Compared with Industries and Farming Types : An analysis using Business Analysis & Statistics by TKC

Creator	Author PID K007946 60783248 Creator Name 上西, 良廣 UENISHI, Yoshihiro ウエニシ, ヨシヒロ Affiliation Affiliation Name 九州大学大学院農学研究院農業資源経済学部門農業資源経済学講座農業経営学研究室 Laboratory of Agricultural and Farm Management, Division of Agricultural and Resource Economics, Department of Agricultural and Resource Economics, Faculty of Agriculture, Kyushu University
Creator	Author PID K003167 40355467 Creator Name 南石, 晃明 NANSEKI, Teruaki ナンセキ, テルアキ Affiliation Affiliation Name 九州大学大学院農学研究院農業資源経済学部門農業資源経済学講座農業経営学研究室 Laboratory of Agricultural and Farm Management, Division of Agricultural and Resource Economics, Department of Agricultural and Resource Economics, Faculty of Agriculture, Kyushu University
Language	Japanese
Publisher	九州大学大学院農学研究院
Publisher	Faculty of Agriculture, Kyushu University
Date	2022-09
Source Title	Science bulletin of the Faculty of Agriculture, Kyushu University
Vol	77
Issue	2
First Page	73
Last Page	88
Publication Type	Version of Record
Access Rights	open access
JaLC DOI	https://doi.org/10.15017/4797838

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PISSN	1347-0159
NCID	AA11577672
Record ID	4797838
Subject Terms	営農類型
	農業法人
	産業
	TKC経営指標
	財務分析
	agricultural corporations
	Business Analysis & Statistics by TKC
	farming type
	financial analysi
	industry
Notes	This study compares the financial characteristics of the agriculture industry, including each farming type, to other industries. Furthermore, we examine the sustainability and development of agricultural corporations and their innovation possibilities. The 2020 and 2021 Business analysis & statistics by TKC (BAST) were used for the financial analysis. The results showed that agriculture is comparable to other industries in some indexes, such as profitability. Moreover, we revealed that rice and dairy farming are highly safe and profitable. We found that the value added by direct sales and government subsidies might be important factors in rice farming. Subsequently, the impact of raw milk distribution structure and technological innovation are considered in dairy farming.
Notes	本研究は，農業経営の持続性および経営発展，イノベーションの可能性を検討するため，法人経営を対象として，他産業と比較した農業および各営農類型の財務的特徴を明らかにすることを目的とした「TKC経営指標（要約版）」（TKC全国会）を用いて，農業および各営農類型と他産業中小企業との財務的特徴について分析した結果，農業は着Hする指標によっては他産業中小企業と比較して比肩しうる存在となっていることが明らかとなったさらに，米作農業と酪農業は安全性と収益性が高い水準にあることを明らかにし，特に収益性が高い要因として，米作農業では直接販売による高付加価値化の実現および補助金などの政策的支援，酪農業では生乳の流通構造および技術革新による影響が考えられた.
Funding Information	Funder Name 日本学術振興会 Japan Society for the Promotion of Science Award Number 19H00960 Award Title 農業イノベーションの先端動向と農業・農村構造変動に関する学際的国際共同研究
Created Date	2022.09.06
Modified Date	2022.11.11