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명수환(Su hwan Myeong),여민수(Min su Yeo),홍승지(Seung jee Hong) 한국농식품정책학회 2017 농업경영정책연구 Vol.44 No.3
In order to maximize agricultural managers’ profit subject to their limited resources and to attain a high level of income, they need rational decisionmaking through the diagnosis of the management status. The purpose of this study is to present future directions of government policies related to agricultural management accounting records based on the survey results for farm management accounts of advanced agricultural managers. The implications are derived through binary logit model in order to identify the characteristics of advanced agricultural managers which have influence on their accounting records. A linear regression model is also estimated to identify accounting records and relevant educational variables affecting total sales. The results show that the higher level of interest in agricultural management accounting of them are, the higher the possibility of keeping records and completing accounting record education programs is. Several suggestions could be presented based on the results as follows: First, promote the best practices of agricultural management accounting records. Second, activate agricultural management accounting records through customized training available on-site. Third, manage continuous agricultural management accounting records through feedback process after educational training.
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김경필(Kim Kyung-Phil),이현근(Lee Hyun-Keun),곽혜선(Kwak Hye-Sun),명수환(Myeong Su-Hwan),구혜민(Ku Hye-Min),박서윤(Park Seo-Yun) 한국농촌경제연구원 2022 한국농촌경제연구원 농정포커스 Vol.- No.207
한·미 FTA는 2012년 3월 15일 발효 이후 이행 10년차가 되었으며, 농업 부문 관세 철폐율은 97.9% 수준임. • 한·미 FTA는 여덟 차례의 협상, 두 차례의 추가 협의와 추가 협상을 거쳐 2012년 3월에 발효되었으며, 농업 부문에서는 전체 품목 수의 97.9%(HS 코드 수 기준)를 개방하기로 함. 한·미 간 농축산물 교역액이 FTA 발효 이후 증가하는 추세를 보이면서 무역수지 적자는 커지고, FTA 수출 협정관세 활용률은 비교적 낮은 수준에 머물러 있음. • FTA 이행 10년차(2021년) 미국산 농축산물 수입액은 103.2억 달러로 FTA 발효 전 평균 대비 73.8% 증가했으며, FTA 이행 6~10년차 평균 수입액은 FTA 발효 전 평균 대비 52.7% 증가한 90.7억 달러임. • FTA 이행 10년차(2021년) 對미국 농축산물 수출액은 12.6억 달러로 FTA 발효 전 평균 대비 214.7% 증가했고, FTA 이행 6~10년차 평균 수출액은 FTA 발효 전 평균 대비 143.6% 증가한 9.8억 달러임. • 한·미 FTA 이행 6~10년차 농축산물 무역수지 적자는 80.9억 달러 적자로 FTA 발효 전 평균보다 46.1% 커짐. • FTA 이행 6~10년차 미국산 쇠고기, 돼지고기, 포도와 강낭콩의 평균 수입단가가 FTA 발효 전 평균 대비 상승했음에도 불구하고, 수입량과 미국산 비율이 같은 기간 동안 증가한 것으로 나타남. • 미국산 농축산물에서 TRQ 적용 대상 품목의 TRQ 소진율은 수입선 전환과 미국산 수요 감소로 인해 50% 수준이고, ASG 적용 대상 품목에서 ASG가 발동된 품목은 5개 품목임. • FTA 이행 10년차(2021년) 미국산 농축산물 수입 FTA 협정관세 활용률은 평균 71.6%로 높은 수준을 유지함. 우리나라의 對미국 농축산물 수출 FTA 협정관세 활용률은 2012년 42.9%에서 2021년 49.5%로 소폭 상승했으며, 부류별로 보면 축산물이 70.7%로 가장 높은 활용률을 보임. FTA 체결국이 다양해지는 가운데 국내산 고품질 농축산물 생산 확대로 국산 자급률을 높임과 동시에 국산 농축산물 수출 FTA 협정관세 활용 확대를 위한 교육과 홍보가 필요함. • 최근 화두가 되는 디지털 · 스마트 농업을 적극적으로 활용해 소비자가 선호하는 고품질 농축산물을 생산(출하)하는 것이 필요하고, 농축산물 수출 FTA 협정관세 활용률 제고를 위해 이해당사자를 대상으로 교육과 홍보를 강화하는 것이 필요함.
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농업경영체 등록정보를 이용한 포도와 블루베리의 폐업지원에 따른 작목전환 실태 분석
이현근 ( Lee Hyun-keun ),문한필 ( Moon Han-pil ),명수환 ( Myeong Su-hwan ) 한국식품유통학회 2020 食品流通硏究 Vol.37 No.4
This study investigated the decision-making and crop conversion of beneficiary fruit farmers after applying for the Farm-Closure Assistance(FCA) program using agricultural management registration information. The proportion of converted areas among orchards was 69.4% for field grapes, 44.1% for facility grapes, and 76.4% for blueberries. It implies that the FCA program has played a role of providing restart-up funds to the vulnerable fruit farmers. Other fruits such as peach, plum, grape, and apple are mostly chosen as converting items by the closing farmers. As of 2016, the proportion of the area where items that Farm-Closure Assistance continued to be cultivated in 2019 were 14.4% for field grapes, 15.7% for facility grapes, and 15.6% for blueberries. The percentage of the area where grape cultivation was newly grown in 2019 was 7.2% for field grapes, 10.9% for facility grapes, and 12.7% for blueberries. This study is meaningful in providing implications for overall institutional improvement in order to prevent the balloon effect and moral hazard problem while promoting substantial restructuring of agriculture.
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Ten Years of Korea-U.S. FTA: focusing on agri-food trade
Kim Kyung-Phil(김경필),Lee Hyun-Keun(이현근),Kwak Hye-Sun(곽혜선),Myeong Su-Hwan(명수환),Ku Hye-Min(구혜민),Park Seo-Yun(박서윤) 한국농촌경제연구원 2022 한국농촌경제연구원 농정포커스 Vol.- No.207
10 years have passed since the Korea-U.S. FTA came into force on March 15, 2012. Tariffs on 97.9% of agricultural products have since been abolished. • Seoul and Washington had eight negotiations with two additional rounds of talks before the treaty finally went into effect in March 2012. Through their talks, the two sides agreed to open 97.9% of agricultural items (based on the Harmonized System). The bilateral trade volume in agricultural products has increased since the effectuation of the Korea-U.S. FTA. Korea’s trade deficit has widened during the period, while FTA application for goods exported to the U.S. has been relatively low. • The agricultural and livestock products imported from America reached $10.32 billion in the 10<SUP>th</SUP> year (2021) of the treaty, up 73.8% from the average before the treaty went into effect. The average import volume between the 6<SUP>th</SUP> and 10<SUP>th</SUP> year of the treaty amounted to $9.07 billion, up 52.7% before the enforcement. • Korea’s agricultural and livestock exports to the U.S. posted $1.26 billion, 214% up from the average before the treaty. The average export between the 6<SUP>th</SUP> and 10<SUP>th</SUP> year reached $980 million, up 43.6% during the same period. • Korea’s trade deficit rose to $809 million in the 6<SUP>th</SUP>-10<SUP>th</SUP> year, up 46.1% from the average before the treaty. • The average import unit prices for American beef, pork, grape, and kidney beans in the 6<SUP>th</SUP>-10<SUP>th</SUP> year were up from the figures before the treaty. However, the imported volumes and their shares to the total expanded during the same period. • The fill rates of U.S. items subject to tariff rate quotas (TRQs) were around 50% due to changes in import sources and decreased demand for American products. ASG measures were triggered for five items. • FTA application for items imported from the U.S. amounted to 71.6% on average in the 10<SUP>th</SUP> year of the treaty. However, the application for items exported to the U.S. slightly rose from 42.9% in 2012 to 49.5% in 2021, with the livestock category at 70.7%, the highest of all. The Korean government has signed free trade agreements with various nations. While doing so, it should also pursue self-sufficiency by expanding the domestic output of high-quality agricultural and livestock products. At the same time, it must focus on education to increase FTA application to Korean products exported to America. • Korea should use digitalized, smart farming to expand high-quality product output. The government has to educate stakeholders to raise FTA applications for Korean agricultural and livestock products exported to the U.S.
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