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財務数値を利用した協同組合の経営分析 : 北海道十勝地域の森林組合を事例として
https://yamagata.repo.nii.ac.jp/records/915
https://yamagata.repo.nii.ac.jp/records/9159d0869b1-ed03-4aa5-ae88-dec5d73d0dd4
名前 / ファイル | ライセンス | アクション |
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kiyoue-31-027to038.pdf (806.1 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2009-06-29 | |||||
タイトル | ||||||
タイトル | 財務数値を利用した協同組合の経営分析 : 北海道十勝地域の森林組合を事例として | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
早尻, 正宏
× 早尻, 正宏× 山本, 征宏 |
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著者別名 | ||||||
姓名 | Hayajiri, Hasahiro | |||||
著者別名 | ||||||
姓名 | Yamamoto, Masahiro | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | Abstract: This paper studies the management of forest owners' cooperatives in the Tokachi region of Hokkaido. Management analysis was performed using data from the financial statements (balance sheet, and profit and loss statement). It was found that the profitability, efficiency, and financial soundness of each cooperative are extremely variable. As for the profit structure, the utilization department (afforestation and tending, and services related to subsidies, etc.) is primary revenue stream in all cooperatives. Currently, the effective use of maturing forestry resources is being sought in the Tokachi region, but revenues for sales department (timber production, etc.) and the processing department (timber processing, etc.) have stagnated. In order to develop a high-profit structure, cooperatives need to promote more efficient use of assets and make full use of the characteristics of the area. | |||||
書誌情報 |
山形大学紀要. 工学 = Bulletin of Yamagata University. Engineering 巻 31, p. 27-38, 発行日 2009-02-15 |
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書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00242991 | |||||
その他の言語のタイトル | ||||||
その他のタイトル | Analysis Study on Management in Cooperatives Using Financial Indicators: A Case Study of Forest Owners' Cooperatives in Tokachi Region, Hokkaido | |||||
タイトル(ヨミ) | ||||||
その他のタイトル | ザイム スウチ オ リヨウ シタ キョウドウ クミアイ ノ ケイエイ ブンセキ : ホッカイドウ トカチ チイキ ノ シンリン クミアイ オ ジレイ トシテ | |||||
出版者 | ||||||
出版者 | 山形大学 | |||||
出版者(ヨミ) | ||||||
ヤマガタ ダイガク | ||||||
別言語の出版者 | ||||||
Yamagata University | ||||||
資源タイプ | ||||||
内容記述タイプ | Other | |||||
内容記述 | 論文(Article) | |||||
資源タイプ・ローカル | ||||||
紀要論文 | ||||||
資源タイプ・NII | ||||||
Departmental Bulletin Paper | ||||||
資源タイプ・DCMI | ||||||
text | ||||||
資源タイプ・ローカル表示コード | ||||||
2 |