start-ver=1.4 cd-journal=joma no-vol=88 cd-vols= no-issue=1 article-no= start-page=95 end-page=103 dt-received= dt-revised= dt-accepted= dt-pub-year=1999 dt-pub=199902 dt-online= en-article= kn-article= en-subject= kn-subject= en-title=Studies on Financial Management of an Aguricultural Entenrprise to Produce Young for Flower Beds kn-title=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 en-subtitle= kn-subtitle= en-abstract=(1)花壇苗生産・消費の動向 花壇苗の需要は、1990年に大阪で開催された国際花と緑の博覧会を契機に、最近のガーデニングブーム等の影響を受けて増加している。例えば、家庭園芸の普及・公共施設緑化で需要が増加し、そのニーズに応えるべく生産も増加している。90年には作付面積が419ha(生産額77億円)であったものが、96年には816ha(生産額174億円)とほぼ倍増している、また、施設と露地の栽培では90年には施設0210ha、露地208haであったが、96年には施設544ha、露地272haと施設栽培が急増している。この施設化の動機は、@施設化に伴う、製品の品質向上、A栽培期間の短縮による資本の回転率の向上、B省力化および労働ピークの解消がある。この3つの動機を可能にした生産面の革新技術は、セル成型苗の育苗容器の導入である。この生産面の技術革新を、経営的に評価すると、@安定した製品の供給、A投下資本の回収が速いこと、B作業工程の周年化ということになる。このことは、雇用労働を用いた企業的経営の展開可能性を示唆している。さらに流通面では、従来の市場出荷というルート以外に、ホームセンターとの相対取引、直売等のルートによる流通も増えている。 (2)花壇苗の今後の需要 (財)日本花普及センターによれば、ホームセンター及び園芸店における現在の園芸植物の商品群別売上構成比では、鉢花、花壇苗等のウエイトが最も高く、今後力を入れたい園芸植物の商品群でも、同様に鉢花、花壇苗等のウエイトが最も高かった。 さらに、2005年を目標とした花き需要の見通しでは花壇苗類について「家庭園芸の普及・地域緑化の活用などにより3倍程度の増加が見込まれる」となっている。 (3)企業的経営の財務面 以上のように、花壇苗の生産が、施設化の方向に進んでいること、その安定した需要に支えられて、雇用を導入した企業的経営の展開可能性について述べた。しかし、施設化、雇用の導入は、経営にとっては、費用の中で固定費部分を大きくすることになる。従って、損益分岐点も大きくなる。売上高が損益分岐点を超えなければ、経営は欠損を出すことになる。さらに、売上高が損益分岐点を超えていても、資金繰りが悪化すれば、「黒字倒産」に至る。固定費部分の増大は「黒字倒産」のリスク増加にもつながっているのである。 そこで、本稿では「黒字倒産」を防止するための財務管理の手法について提示する。そして、その財務管理の手法を、岡山県内の花壇苗の農業生産法人(有限会社)の1事例に適用する(以下では、H有限会社と呼ぶことにする)。この適用を通じて、当該法人の今後の課題を明らかにする。 kn-abstract=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. en-copyright= kn-copyright= en-aut-name=MugurumaMasamitsu en-aut-sei=Muguruma en-aut-mei=Masamitsu kn-aut-name=六車真満 kn-aut-sei=六車 kn-aut-mei=真満 aut-affil-num=1 ORCID= en-aut-name=YokomizoIsao en-aut-sei=Yokomizo en-aut-mei=Isao kn-aut-name=横溝功 kn-aut-sei=横溝 kn-aut-mei=功 aut-affil-num=2 ORCID= en-aut-name=KomatsuYasunobu en-aut-sei=Komatsu en-aut-mei=Yasunobu kn-aut-name=小松泰信 kn-aut-sei=小松 kn-aut-mei=泰信 aut-affil-num=3 ORCID= affil-num=1 en-affil= kn-affil=岡山県農業改良普及センター affil-num=2 en-affil= kn-affil=岡山大学 affil-num=3 en-affil= kn-affil=岡山大学 en-keyword=Financial Management kn-keyword=Financial Management en-keyword=Bankruptcy despite Surplrs kn-keyword=Bankruptcy despite Surplrs en-keyword=Cash-flow Table kn-keyword=Cash-flow Table en-keyword=Cash-flow Plan kn-keyword=Cash-flow Plan en-keyword=Short-term Capital kn-keyword=Short-term Capital END start-ver=1.4 cd-journal=joma no-vol=92 cd-vols= no-issue=1 article-no= start-page=67 end-page=74 dt-received= dt-revised= dt-accepted= dt-pub-year=2003 dt-pub=200302 dt-online= en-article= kn-article= en-subject= kn-subject= en-title=An Empirical Analysis of How Conflict Arises and What Adaptational Action Is Taken in Organizations during Reorganization of Production Districs kn-title=産地再編下における組織コンフリクトの発生と適応行動に関する実証的分析 en-subtitle= kn-subtitle= en-abstract= kn-abstract=The purpose of this article is to show the problems arising with unification of agricultural cooperative marketing which have occurred in the production districts, strongly pressed for reorganization, and is to examine the reorganizational direction of agricultural cooperative marketing. The main research results are as follows. Firstly, the production district can be regarded as an organization, and it became clear that the double relationships which exist between principal and agent are established among farm households, shipment associations and the agricultural cooperative. Moreover, it became clear that Peach sectional meeting exists as an adjustmental organization between the shipment associstions and the agricultural cooperative. Secondly, We examined the process of talks and their rupture concerning the integration of pooling among shipment associations based on March=Simon organization conflict theory. Especially, organizational conflict was generated over the conditions for the integration of pooling, and it became clear that there were three confrontational axes which : between a functional organization and territorial organizations, between leaders of shipment associations and general farm households, and between large-scale and small-scale territorial organizations. Thirdly, the action which each shipment took after such organizational conflict had arisen, can be regarded as the adapational action to such conflicts, and the shipment associations were generally reorganized into three large groups. As for the direction of agricultural cooperative marketing in the future, we pointed out that it is important for integration of pooling not to be aimed at by these three groups, but that each group should raise functionality through movements at the individual level. en-copyright= kn-copyright= en-aut-name=NishiiKengo en-aut-sei=Nishii en-aut-mei=Kengo kn-aut-name=西井賢悟 kn-aut-sei=西井 kn-aut-mei=賢悟 aut-affil-num=1 ORCID= en-aut-name=KomatsuYasunobu en-aut-sei=Komatsu en-aut-mei=Yasunobu kn-aut-name=小松泰信 kn-aut-sei=小松 kn-aut-mei=泰信 aut-affil-num=2 ORCID= en-aut-name=YokomizoIsao en-aut-sei=Yokomizo en-aut-mei=Isao kn-aut-name=横溝功 kn-aut-sei=横溝 kn-aut-mei=功 aut-affil-num=3 ORCID= affil-num=1 en-affil= kn-affil=岡山大学 affil-num=2 en-affil= kn-affil=岡山大学 affil-num=3 en-affil= kn-affil=岡山大学 en-keyword=reorganization of production districts kn-keyword=reorganization of production districts en-keyword=agricultural cooperative marketing kn-keyword=agricultural cooperative marketing en-keyword=shipment association kn-keyword=shipment association en-keyword=oprganization conflict kn-keyword=oprganization conflict en-keyword=adaptation action kn-keyword=adaptation action END start-ver=1.4 cd-journal=joma no-vol=96 cd-vols= no-issue=1 article-no= start-page=65 end-page=70 dt-received= dt-revised= dt-accepted= dt-pub-year=2007 dt-pub=200702 dt-online= en-article= kn-article= en-subject= kn-subject= en-title=Entrepreneur Education to Foster Manager Ability in Agricultural High School kn-title=農業高校における経営者能力を育む起業家教育 en-subtitle= kn-subtitle= en-abstract= kn-abstract= Many farmers have put a special emphasis on improvements in production and cultivation techniques. Recentry, however, excellent agricultural administrators in management have started to appear. Their common feature is that they have an entrepreneurial spirit. This entrepreneurial spirit is an important element in business. In this thesis, we take up an actual case at Takamatsu Agricultural High School, and consider it from the point of view of exposure to risk and a chance for gaining experiences in failure. This consideration is based on the idea of “PDCA”.
 In this case, the risk was considered at the “Plan” stage. Extrinsic motivation shifted to intrinsic motivation. In addition, we pointed out that they failed at the “Do” stage, bat this was picked up at the “Check” stage, and they learned from the failure at the “Action” stage.
 An approach like this case links the academic training with the realworld, and it supplements vocational education at agricultural high schools. Moreover, it can be appreciated as an approach that goes back to the starting point of vocational education. en-copyright= kn-copyright= en-aut-name=SasakiSeigo en-aut-sei=Sasaki en-aut-mei=Seigo kn-aut-name=佐々木正剛 kn-aut-sei=佐々木 kn-aut-mei=正剛 aut-affil-num=1 ORCID= en-aut-name=KomatsuYasunobu en-aut-sei=Komatsu en-aut-mei=Yasunobu kn-aut-name=小松泰信 kn-aut-sei=小松 kn-aut-mei=泰信 aut-affil-num=2 ORCID= en-aut-name=YokomizoIsao en-aut-sei=Yokomizo en-aut-mei=Isao kn-aut-name=横溝功 kn-aut-sei=横溝 kn-aut-mei=功 aut-affil-num=3 ORCID= affil-num=1 en-affil= kn-affil=岡山大学 affil-num=2 en-affil= kn-affil=岡山大学 affil-num=3 en-affil= kn-affil=岡山大学 en-keyword=Entrepreneur Education kn-keyword=Entrepreneur Education en-keyword=Agricultural High School kn-keyword=Agricultural High School en-keyword=Risk kn-keyword=Risk en-keyword=Failure kn-keyword=Failure en-keyword=PDCA kn-keyword=PDCA en-keyword=岡山県立高松農業高等学校 kn-keyword=岡山県立高松農業高等学校 END start-ver=1.4 cd-journal=joma no-vol=95 cd-vols= no-issue=1 article-no= start-page=75 end-page=81 dt-received= dt-revised= dt-accepted= dt-pub-year=2006 dt-pub=200602 dt-online= en-article= kn-article= en-subject= kn-subject= en-title=JAにおける組合員教育活動の「場」のマネジメント kn-title=Management of “Ba” through the Educational Activities for the Union Members in JA en-subtitle= kn-subtitle= en-abstract=JA においては,教育活動の重要性についてはかねてより明確に位置づけられており,これは「協同組合運動は教 育運動である」といわれていることがすべてを物語っている.しかし,全般的に見ると美辞麗句を連ねただけの空疎 な状況となっている.本稿では,JA が実施している組合員教育を「場」という概念でとらえ,秦野市農業協同組合 (以下,JA はだのと略す)の事例を参考に,JA に求められる組合員教育活動のあり方について考察した. 自律的組合員の育成を目指すには,組合員の学習意欲を喚起し,イニシアティブを発揮できるような組合員教育活 動にすることを指摘した.そのためには,積極的に萌芽の創発の基盤ときっかけづくりを行っていく必要がある.ま た,役職員はファシリテーターとして適切なかじ取りを行い,組合員の情報的相互作用を促進し,自律性が育まれよ うに,「管理」型から「支援」型の組合員教育を展開することを指摘した. JA が永続・発展していくためには,組合員教育を最重要活動として明確に位置づけ,活発化していかなければな らない.役職員は組合員が多様な集団であるということを再認識したうえで,組合員の学習意欲を喚起する組合員教 育活動を展開していく必要がある. kn-abstract=In JA, the education activities have already been obviously given an important position, and as its remarkable evidence, furthermore, here, is a well-known saying as follows; “The cooperative-society activities are, that is to say, educational activities themselves”. However, those edubational activities in many JA are not yet warking efficiently enough and are generally no better than superficial ones. This paper takes up the Hadanoshi Agricultural Cooperative association, in order to consider the task for developing educational activities which are especially designed for JA.
For promoting the autonomy of the union members, we pointed out as following. It is essential for the executives and the staff members to do effective educational activities, which can motivate the union members for learning and make them take the initiative. In order to do so, it is also necessary for the executives and staff members to positvepy create the basis and the opportunities of “the emergence of germination”. Moreover it is also important for them to promote the union members' informational interaction and,properly as a facilitator, to take over the helm of the Ba Which promotes the union member's autonomy so that they can develop not ordinary “cantrolling”but new “supportive”educational activities.
For the permanent development of JA, it is indispensable that the exccutives and staff members should place then educational activities into the first and most important position and furthermore to activate. In addition to that the executives and staff members need to renew their understanding of the fact the union members are groups of diversities, so it is necessary to spread educational activities for the union menbers which can rouse the union member's motivation for learning. en-copyright= kn-copyright= en-aut-name=SasakiSeigo en-aut-sei=Sasaki en-aut-mei=Seigo kn-aut-name=佐々木正剛 kn-aut-sei=佐々木 kn-aut-mei=正剛 aut-affil-num=1 ORCID= en-aut-name=KomatsuYasunobu en-aut-sei=Komatsu en-aut-mei=Yasunobu kn-aut-name=小松泰信 kn-aut-sei=小松 kn-aut-mei=泰信 aut-affil-num=2 ORCID= en-aut-name=YokomizoIsao en-aut-sei=Yokomizo en-aut-mei=Isao kn-aut-name=横溝功 kn-aut-sei=横溝 kn-aut-mei=功 aut-affil-num=3 ORCID= affil-num=1 en-affil= kn-affil=岡山大学 affil-num=2 en-affil= kn-affil=岡山大学 affil-num=3 en-affil= kn-affil=岡山大学 en-keyword=agricultural cooperatives kn-keyword=agricultural cooperatives en-keyword=educatiional activities kn-keyword=educatiional activities en-keyword=Ba kn-keyword=Ba en-keyword=autonomous members kn-keyword=autonomous members en-keyword=facilitator kn-keyword=facilitator END start-ver=1.4 cd-journal=joma no-vol=95 cd-vols= no-issue=1 article-no= start-page=69 end-page=74 dt-received= dt-revised= dt-accepted= dt-pub-year=2006 dt-pub=200602 dt-online= en-article= kn-article= en-subject= kn-subject= en-title=農業共同組合における民主的管理の構造と特質 kn-title=Structure and Characteristic of Democratic Control in Agricultural Cooperatives en-subtitle= kn-subtitle= en-abstract=農業協同組合における組合員は,所有者であり,利用者であり,運営者である,という三位一体的性格を持つ.しかし今日,運営者としての性格は弱い.農協の安定的な発展には,組合員の主体的な参画に基づいた,運営体制の確立が不可欠である.そこで本論では,直接民主主義を追求している秦野市農業協同組合を事例としてとりあげ,農協運営の改革方向について考察した.結論は,以下の通りである.第一に,運営改革の基本方向を明らかにした.農協の広域化,組合員の多様化などを背景として,「農協を変えることはできない」という意識が,組合員には深く刻まれている.その意識を変えるためには,OJTとしての教育活動が重要なことを指摘した.第二に,事例農協における組織運営の特質を明らかにした.事例農協では,総会方式の採用,春と秋の座談会など,直接民主主義が追求されている.その結果,組合員の「発言」する風土,役職員の「聴く」風土などに支えられ,民主的管理が実践されていることを明らかにした.第三に,事例農協のいちご部における組織運営の特質を明らかにした.事例部会では,運営責任を部員に広く持たせる体制が構築され,また,農協理事の経験者が所属している.それらの結果,部員の運営者としての強い自覚の下,共同統治によって運営されていることを明らかにした. kn-abstract=In agricultural cooperatives, each member has three characters of an owner, a user, and a management person. But today, the character of the member as a management person is weak. In oeder for agricultural cooperatives to develop stably, a management sustem based on active participation of the members must be built up. This paper takes up the Hadanoshi Agricultural Cooperative (abbreviated to JA Hadano in the following) as a case. In JA Hadano, direct democracy is aimed for and each member's activity is performed actively. The purpose of this paper is considering the reform direction of JA management through a case analysis.
The conclusions are as follows.
Firstly, the basic direction of management reform was clarified. The consciousness “JA cannot be reformed” is deeply ingrained in the members with broadening of JA, diversification of its members, etc. We pointed out that the educational activity as OJT was important for changing such consciousness.
Secondly, the characteristic of the organizational management in JA Hadano was clarified. In this JA, direct democracy, such as adoption of a system of general meeting, the discussion meeting in spring and autumn, is aimed at. As the result, the organizational climate, such as “speaking”, “listening”, are formed. We point out that democratic control is practiced under these organizational climates in JA Hadano.
Thirdly, the characteristic of the organizational management in the strawberry sectional meeting was clarified. In this sectional meeting, a sustem is built to give its members wide management responsibility. And the member is not dependent on the employee thoufhtlessly. We pointed out that this sectional meeting is managed by member's condominium under the strong awareness of member as a management person. en-copyright= kn-copyright= en-aut-name=NishiiKengo en-aut-sei=Nishii en-aut-mei=Kengo kn-aut-name=西井賢悟 kn-aut-sei=西井 kn-aut-mei=賢悟 aut-affil-num=1 ORCID= en-aut-name=KomatsuYasunobu en-aut-sei=Komatsu en-aut-mei=Yasunobu kn-aut-name=小松泰信 kn-aut-sei=小松 kn-aut-mei=泰信 aut-affil-num=2 ORCID= en-aut-name=YokomizoIsao en-aut-sei=Yokomizo en-aut-mei=Isao kn-aut-name=横溝功 kn-aut-sei=横溝 kn-aut-mei=功 aut-affil-num=3 ORCID= affil-num=1 en-affil= kn-affil=岡山大学 affil-num=2 en-affil= kn-affil=岡山大学 affil-num=3 en-affil= kn-affil=岡山大学 en-keyword=democratic control kn-keyword=democratic control en-keyword=management person kn-keyword=management person en-keyword=direct democracy kn-keyword=direct democracy en-keyword=sectional meeting kn-keyword=sectional meeting en-keyword=agricultural cooperatives kn-keyword=agricultural cooperatives END start-ver=1.4 cd-journal=joma no-vol=94 cd-vols= no-issue=1 article-no= start-page=31 end-page=37 dt-received= dt-revised= dt-accepted= dt-pub-year=2005 dt-pub=20050201 dt-online= en-article= kn-article= en-subject= kn-subject= en-title=生産者部会における協同と協働の展望 kn-title=A View of Co-operation and Collaboration in Sectional Meetings en-subtitle= kn-subtitle= en-abstract=今日の農協運営は,役職員主導の傾向が強い.それは,所有者・利用者・運営者の三位一体的性格に無自覚な組合員を多数生み出している.その中,農協内の分権的事業運営組織として,高い結集力を保ってきたのが部会である.ただ,部会員の異質化が進み,その自主性,主体性は低下している.そこで本論では,北信州みゆき農業協同組合管内のリンゴ部会を事例にとりあげ,生産者部会を具体的な場とする,部会員間の協同と,部会員と職員の協働の展望について,ソーシャル・キャピタル論に基づき考察した.事例農協管内には,職員主導型と部会役員主導型の二つのリンゴ部会があり,後者の結集力が高かった.その相違を踏まえて,協同の再構築には,特定の分野に焦点を当てた活動や近接性から部会員間のネットワークを創出し,さらに役員の献身性を駆動力として,部会員が相互に協力を促すポジティブフィードバックを導くべきことを指摘した.また,協働の構築には,職員が市場と部会員の連結を遂行し,協同活動の発展と農業経営の発展が一致するよう絶えず努力すべきことを指摘した.横のネットワークとしての協同,縦のネットワークとしての協働を構築し,それらネットワークにおいて,相互支援の考え方を貫けるならば,部会員のソーシャル・キャピタルは豊富なものとなり,部会は安定的に発展することとなろう. kn-abstract=Today's agricultural cooperatives management is tending to be led by executives and employees. It has produced many unconsous members in the organic whole system of an owner, a user, and a management person. In such a situation, the sectional meeting has maintained members' high concentration power as a business management organization decentralized within agricultural cooperatives. However, while the heterogeneity inside members is deepened, independence and autonomy in sectional meetings tend to fall. This paper takes up the apple sectional meeting in Kita Shishu Miyuki Agricultural Cooperative, and co-operation among members and collaboration betwween members and employees are considered, based on social capital theory. There were two apple sectional meetings, the initiative type of employees and the initiative type of sectional meeting officers, in a case agriculturral cooperative, and the concentration power of the latter was high. Based on the difference, we pointed out as following. In order to reconstruct co-operation among members, it is necessary to create a network from the activity which focused on the specific field, or nearness and to lead to positive feedback which encourages mutual co-oepration by making selfsacrifice of an officer into driving force. Moreover, in order to build collaboration between a sectional meeting member and an employee, the latter as the connecting person between the market and the members has to try hard continuously so that development of co-operation activity can match development of farm management. The co-operation as a horizontal network and the collaboration as a vertical network are built, and the soul of mutual support must be penetrated in these networks. Then, the member' social capital as resources will become abundant, and sectional meetings will develop stably. en-copyright= kn-copyright= en-aut-name=NishiiKengo en-aut-sei=Nishii en-aut-mei=Kengo kn-aut-name=西井賢悟 kn-aut-sei=西井 kn-aut-mei=賢悟 aut-affil-num=1 ORCID= en-aut-name=KomatsuYasunobu en-aut-sei=Komatsu en-aut-mei=Yasunobu kn-aut-name=小松泰信 kn-aut-sei=小松 kn-aut-mei=泰信 aut-affil-num=2 ORCID= en-aut-name=YokomizoIsao en-aut-sei=Yokomizo en-aut-mei=Isao kn-aut-name=横溝功 kn-aut-sei=横溝 kn-aut-mei=功 aut-affil-num=3 ORCID= affil-num=1 en-affil= kn-affil=岡山大学 affil-num=2 en-affil= kn-affil=岡山大学 affil-num=3 en-affil= kn-affil=岡山大学 en-keyword=co-operation kn-keyword=co-operation en-keyword=collaboration kn-keyword=collaboration en-keyword=sectional meeting kn-keyword=sectional meeting en-keyword=agricultural cooperatives kn-keyword=agricultural cooperatives en-keyword=social capital kn-keyword=social capital END