농장특성과 농업회계 인식에 관한 연구

Abstract

The purpose of this study is as follows. In other words. In order to seek the advancement of agricultural industry of Korea through enhancement of efficiency by utilizing agricultural accounting in agricultural management Current status of agriculture in Korea. Difficulty due to changes in the consumption patterns of agricultural products and opening up of agricultural product market. Reduction in consumption of vegetables by children due to changes in consumption pattern. Increase in single－person households. Trend of preferring ready－made food and processed food due to difficulties in cooking by elderlies. Difficulty in agricultural management due to opening up of agricultural product market. The results of the study are as follows. Farm managers were aware of the need of agricultural accounting. That is, introduction of agricultural accounting was found to be helpful in improving the management of farms. These results signify that greater the awareness of the need of agricultural accounting, greater the extent of its assistance in improving agricultural management. Therefore, it was analyzed that introduction of agricultural accounting is necessary to increase the efficiency of farm management and, moreover, education on and proliferation of agricultural accounting is necessary. Correlation analysis was executed to examine the relationship between the characteristic factors of agricultural accounting and assistance in improving farm management by agricultural accounting. Therefore, there is a need to seek the means of enabling the interested parties to more easily understand the contents of the agricultural accounting education. Furthermore, it is deemed necessary to entice the agricultural business managers to accurately assess the assets and profits of farms through promoting of the proliferation of agricultural accounting by having them realize the importance of utilization of agricultural accounting.