著者

関 利恵子

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2021, no.16, pp.41-60, 2021-12-31 (Released:2022-08-30)

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The purpose of this paper is to explore the applicability of management accounting in agriculture. First, I clarified the current state of agriculture in Japan. The characteristics, advantages、 and disadvantages of various types of agriculture are shown. After that, we reviewed the necessity of cost accounting in agricultural management and the application cases of environmental management accounting.