農業資本의 配分과 農家財務管理의 評價指標에 관한 考察 = A Study on Agricultural Capital Allocation and Evaluation Indicators on Farm Household Financial Management

다국어 초록 (Multilingual Abstract)

Aricultural credit can contribute to the improvement of net income of a farm business by helping to create an adequate size, increase efficiency, adjust to changing technology and prices, meet seasonal fluctuations in income and expenses, protect the farm adverse conditions through maintenance of a credit reserve, and provide business continuity.
In recent years, technological revolution has brought about several significant changes in the structure of agriculture. The substitution of physical capital for labor and the increased use of purchased inputs has created a need for substantially more funds both in the aggregate and in a per farm basis. Over time, in spite of increasing fund demand, profit margins in agriculture have been declining steadily, so farmers have become in creasingly dependent on outside sources of fund. That has weighted interest burdens for farms. Specially, because the rate of interest charged on loans depends on following factors the lenders cost of fund; the default risk and market risk involved in the loans; loan serving costs; and inflation, which causes the real rate of interest to be less than the nomial rate the interest burdens of farms are very serious.
Therefore in order to continue efficient farm management through agricultural capital formation, it is necessary that farms should increase productivity of agriculture and farm household savings. In addition, at the policy level, it is necessary to raise the rate of agricultural growth and real income within the agricultural sector to reduce the usurious farm liabilities.

목차 (Table of Contents)

• Ⅰ.序論
• Ⅱ.農業資本의 投資基準과 配分原則
• 1.農業信用의 役割과 農村金融市場
• 2.農業資本投資의 基準
• 3.農業資本의 配分原則
• Ⅱ.農家의 財務管理分析指標
• 1.利子率決定理論
• 2. 農業生産의 危險과 利子率
• 3.農家의 財務管理分析指標
• Ⅴ.結論
• 參考文獻