@article{oai:yamagata.repo.nii.ac.jp:00000921,
 author = {HAYAJIRI,  Masahiro and YAMAMOTO,  Masahiro and TAKAHASHI,  Koji},
 journal = {山形大学紀要. 工学 = Bulletin of Yamagata University. Engineering},
 month = {Feb},
 note = {論文(Article), To clarify the future direction of the development of forest owners’ cooperatives, it is essential to precisely\ngrasp their management trend. Financial statements (balance sheet, and profit and loss statement) are the\nmost useful sources of information for this purpose. However, the management analyses using these sources\nare rarely conducted. One reason for this is that not all prefectures publicize the data on the financial\nstatements of each forest owners’ cooperative. To provide the basic research material on the analyses of the\nmanagement of forest owners’ cooperatives, this paper uses the data of the financial statements of all of the\n15 forest owners’ cooperatives in Yamagata Prefecture existing as of the year 2006 and shows the time-series\nchanges of their management from fiscal 1974 to 2006. These data are publicized by the Yamagata\nPrefectural Office.},
 pages = {19--25},
 title = {Time-Series Changes in the Management of Forest Owners’ Cooperatives Evident in their Financial Statements: Based on the Statistics of the Forest owners’ cooperative in Yamagata Prefecture},
 volume = {32},
 year = {2010}
}