@article{oai:yamagata.repo.nii.ac.jp:00000915,
 author = {早尻,  正宏 and 山本,  征宏},
 journal = {山形大学紀要. 工学 = Bulletin of Yamagata University. Engineering},
 month = {Feb},
 note = {論文(Article), 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.},
 pages = {27--38},
 title = {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},
 volume = {31},
 year = {2009}
}