• Title/Summary/Keyword: Agricultural Bookkeeping

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Analysis of Factors Influencing Business Performance by Types of Agricultural Corporations (농업회사법인과 영농조합법인 경영성과에 영향을 미치는 요인 분석)

  • Jeong, Jae Won;Lee, In Kyu;Kim, Seongsup
    • Journal of Korean Society of Rural Planning
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    • v.24 no.3
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    • pp.55-62
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    • 2018
  • This study analyze factors influencing business performance by types of agricultural corporation for improving performance. The number of agricultural corporations have been increasing but their profitability has been decreasing. In this situation, it is important to analyze factors influencing business performance for improving their profitability. We estimate a model including financial indexes and corporation's characters using ordinary least square. We use agricultural corporations survey data for 10years(2005~2014) of Statistics Korea. This study analyze bookkeeping recorded agricultural corporations for the same period. As a result, we find factors to influence Return on Assets(ROA). Additionally, we calculate optimized current ratio and debt ratio for ROA maximization. Operation period and the number of full-time workers also have a positive effect on ROA. Agricultural production, processing and distribution variables by business types have a positive effect on ROA, but some of their interaction terms have a negative effect on ROA. We expect that this result will help for improving corporation's business performance.

Extension Educator's Role with Farmers' Markets in Rural America (미국의 농민시장에서 농촌지도요원의 역할)

  • Park, Duk-Byeong
    • Journal of Agricultural Extension & Community Development
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    • v.11 no.2
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    • pp.279-290
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    • 2004
  • This study aims to explore the benefits and extension's role with farmers' markets in USA. This study was conducted by literature review and case study. They help establish connections between consumers and food producers, provide an additional income source for farmers. and in general, serve as a tool for community development. First, from education to advocacy, from research to advising, extension educators have multiple roles to play in promoting the growth of farmers' markets. Second, it is essential that extension engage others who are interested in seeing the markets succeed and create opportunities for such groups to make the market unique in their given communities. Third, extension promotes farmers' markets through the creation and dissemination of how-to publications. These publications typically include tips about having a market establishing a prominent and easily accessible market location, and offering a sufficient product variety to ensure consumer satisfaction. Fourth, efforts by extension offices are already paying off for consumers, vendors, and communities. Involving those who will purchase as well as produce the foods sold at who will purchase as well as produce the foods sold at farmers' markets should diversify the audience extension educators reach. Fifth, extension educators can aid in this effort by encouraging farmers' market vendors to diversify their of offerings and to produce and sell value-added products. Sixth, many extension offices offer guides to the direct marketing venues in their counties, such as farmers' markets, pick your own operations, roadside stands, and community supported apiculture farms. Once such a guide is produced. extension educators can distribute it at workshops and inform local media about the guide so that they can publicize it. Seventh, extension educators should seek to involve those groups who can collaborators could include community economic development organizations, consumer groups, churches, food banks, land preservation organizations, school, farmers' organizations, and other community groups. Eighth, extension educators can also contribute to the improvement of existing markets by offering workshops for vendors in business management, advertizing, marketing, bookkeeping, personnel management, and food preservation. Ninth, farmer's market also provide an opportunity for extension to have face-to face communication with farmers. Tenth, if farmers' markets are well managed, these markets can provide economic, nutritive, educational, social and psychological benefits to venders and the community.

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An Analysis on the Current Farm Management Record Practices and Characteristics (농업인의 경영기록 실태 및 특성 분석)

  • Lee, Sang-Hak;Choi, Se-Hyun;Son, Chan-Soo;Ha, Hyun-Jung
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.13 no.7
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    • pp.2937-2948
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    • 2012
  • Record-keeping is one of the most fundamental practices in good farm management as it shows a systemic managerial and analytic data essential for a successful farm operation. Despite such obvious benefits in record-keeping, however, today`s farmers do not take advantage of this practice for various reasons. To make the matter worse, not much research has been done to resolve this incompatibility. Therefore, it is urgent for both the government and the farmers to come up with a better method or book of record-keeping that will show the farmers where their operation has been in the past, where it is now, and where it is heading in the future. This study will survey and analyze the current status of record-keeping practice among farmers using statistic models such as logit and ordered probit model. The results showed that the majority of the farmers lack knowledge about management record. Also, appropriate record-keeping books and related education were not available. Therefore, the government should develop and provide farmers with record-keeping books that are easy to use and at the same time giving proper education about agricultural management skills. Finally, this study suggests some improvement plans about agricultural record-keeping based on the results drawn.

Developing a Diary Designed for Woman Farmer's Time Use to Prove Farm Work (여성농업인의 농업활동 증명을 위한 생활일지 개발)

  • Lee, Jin-Young;Gim, Gyung-Mee;Choi, Yoon-Ji;Kim, Jeong-Seop
    • Journal of Agricultural Extension & Community Development
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    • v.12 no.2
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    • pp.137-150
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    • 2005
  • Although the rate of women farmer's participation in agricultural activities have been increased upto 52.7 % as of year 2003, Korean society has not fully recognized their roles in rural society. According to the agricultural basic law, most of rural women were engaged in agriculture as full time job, however, only about 11% of them could have supporting evidence of themselves as farmer having legal right. If women farmers faced some unexpected things such as a traffic accident, insurance company would not reward them as farmers unless they provide written proof of their job as farm worker or farm owner. Based on lawyer's legal advice, the authors developed a diary called "Saenghwalilji", a daily diary based on their time use and bookkeeping to prove the fact of their contribution to income generation of the farm. After examination of the diary, 18 persons out of 29 volunteers kept two types of dairy for the period of two weeks, and they reported it was very useful. Finally the better one of two was selected after reflecting the suggestions from the respondents. The "Saenghwalilji", will be very useful proof of women farmer's contribution to income, at the same time improving their farm management through better use of daily life time.

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