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北海道農業経済研究 = Hokkaido Jounal of Agricultural Economics >
第13巻 第1号 >


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Title: 酪農経営における規模拡大とキャッシュフローの管理分析
Other Titles: Scale Expansion and Cash Flow Operation in Dairy Farm Management
Authors: 畠山, 尚史1 Browse this author
Authors(alt): HATAKEYAMA, Naofumi1
Issue Date: 22-Nov-2006
Publisher: 北海道農業経済学会
Journal Title: 北海道農業経済研究
Volume: 13
Issue: 1
Start Page: 68
End Page: 83
Abstract: This article will discuss the aspects of financial operation via cash-flow analysis in large-scale dairy farm management that strategically aims to expand its operation further. The conclusions are as follows. First, when trying to analyze management in the process of dynamic expansion, there was a significant difference in evaluating between the management analysis method with its emphasis on profitability, versus one with an emphasis on cash flow and stability. It becomes important to diagnose financial stability based on cash flow when evaluating large amounts of investment and dairy farm management in the process of further expansion. Second, the investment timing and priority were deeply related to the increase and decrease in cash amount. In dairy farm management, the production process goes through multiple stages such as feeding, raising and milking, thus decision-making concerning where to place investment priority among various sectors becomes highly critical. Especially for the type of large-scale, extensive land use dairy farming seen in Hokkaido, investment priority should be placed on milking (including the purchase of new cattle) rather than upgrading the feeding stage in order to stabilize financial operation.
Type: article
Appears in Collections:北海道農業経済研究 = Hokkaido Jounal of Agricultural Economics > 第13巻 第1号

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