岡山大学農学部 Acta Medica Okayama 0474-0254 88 1 1999 花壇苗を生産している企業的農業経営の財務管理に関する研究 95 103 EN Masamitsu Muguruma Isao Yokomizo Yasunobu Komatsu The production of young plants for flower bed is reaching the stage of creation of facilities. The steady demand for young plants has enabled approval for enterprises which take use on employment.Howevr,the introduction of production plant and employment will enlarge the fixed costs within the total cost of the enterprise.Therefor,this enlarges the break-even point of the enterprise.The enterprise will result in a deficit if sales do not exceed this break-even point.In addition,the enterprize may be liable to fall into "Bankruptcy despite surplus,"even if sales exceed the break-even point.The increasing risk of "Bankruptcy despite surplus."Thus a tecnique for financial management to prevent "Bankruptcy despite surplus"is presented in this paper.Concretely,those tecniques involve making a cash-flow table and a casy-fow plan.Further,these tecniques were applied to H limited company producing young plants in Okayama Prefecture. As a result,we were able to crarify amount of short-term capital needing to be introduced from the outside in one year.How this short-term capital can be procured from finantial institutions at low interest will become the main strategy financial management.Aiso the cash-fow table and cash-flow plan are indispensable for managers to grasp the financial situation where the enterprise is located,and to make competant decisions.Finally,the calculation of the effect of the fixed asset investment is a future problem to be investigated further. No potential conflict of interest relevant to this article was reported.