전남지역 농업회사 법인의 수익성 분석 = A Study on Profitability Analysis of Agricultural Companies in Chonnam Province

다국어 초록 (Multilingual Abstract)

The government has established agricultural companies to solve a shortage of agricultural labor power, since legal basises were made in 1990. Farmers who are old or lack in labor power have entrusted farming work to the companies and they have accomplished the work in place of old farmers. But many problems are being occurred on account of a lack management ability, a shortage of operating money and inconsistency of agricultural policy etc. As a result of these problems, many agricultural companies are now in financial and managerial difficulties. Accordingly, I intended to search for the real management state and profitability of the companies through financial statement analysis to solve these problems. To attain these goals I visited 70 companies located in Chonnam province with the help of Chonnam provincial government.