후계농업경영인의 농업경영회계기록 활성화 방안

Activation Plan for Advanced Agricultural Manager’s Agricultural Management Accounting Records

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.