후계농업경영인의 농업경영회계기록 활성화 방안

• 영문명: Activation Plan for Advanced Agricultural Manager’s Agricultural Management Accounting Records
• 발행기관: 한국농식품정책학회
• 저자명: 명수환(Su hwan Myeong) 여민수(Min su Yeo) 홍승지(Seung jee Hong)
• 간행물 정보: 『농업경영.정책연구』농업경영·정책연구 44권 3호, 612~637쪽, 전체 26쪽
• 주제분류: 농수해양 > 식품과학
• 파일형태: PDF
• 발행일자: 2017.09.30

영문 초록

In order to maximize agricultural managers’ profit subject to their limited resources and to attain a high level of income, they need rational decisionmaking through the diagnosis of the management status. The purpose of this study is to present future directions of government policies related to agricultural management accounting records based on the survey results for farm management accounts of advanced agricultural managers. The implications are derived through binary logit model in order to identify the characteristics of advanced agricultural managers which have influence on their accounting records. A linear regression model is also estimated to identify accounting records and relevant educational variables affecting total sales. The results show that the higher level of interest in agricultural management accounting of them are, the higher the possibility of keeping records and completing accounting record education programs is. Several suggestions could be presented based on the results as follows: First, promote the best practices of agricultural management accounting records. Second, activate agricultural management accounting records through customized training available on-site. Third, manage continuous agricultural management accounting records through feedback process after educational training.

목차

Ⅰ. 서 론

Ⅱ. 후계농업경영인 선정 및 경영교육 실태

Ⅲ. 분석자료 및 모형

Ⅳ. 분석결과

Ⅴ. 농업경영회계기록 활성화 방안 및 결론

참 고 문 헌

키워드

Advanced Agricultural Manager Accounting Records Binary Logit Model Linear Regression Model