농업회계 재무지표를 활용한 벼 재배농가 유형구분

(Farming Types Analysis of Rice Farms by Financial Index in Agricultural Accounting)

This study selected financial indices from manufacturing industry and agricultural industry and produced their values that could be applied to agricultural accounting data in Korea. In addition, we classified farming types of rice farm based on the financial indices to suggest farm specific consulting. For the study, data from farm economy survey and agricultural production cost were used. Factor analysis and cluster analysis were applied to classify farming types. Results showed that thirteen financial indices were available within liquidity, solvency, profitability, efficiency and growth and their values specific to rice farming were calculated. Thirteen financial indices were condensed to three factors with high profitability, low return on assets/or equity and low rate of growth, and high return on asset/or equity and low liquidity and solvency. Four farming types were derived from three factors. The characteristics of four farming types with financial indices and socioeconomic data were described and some consulting suggestions for farm improvement in each farming type were suggested.