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자료유형
학술대회자료
저자정보
이장형 (대구대학교) 성백춘 (대구미래대학)
저널정보
대한경영학회 대한경영학회 학술발표대회 발표논문집 2009년 춘계학술발표대회
발행연도
2009.4
수록면
332 - 350 (19page)

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Recently the agriculture and livestock industry in our country have increased the number of corporate agricultural farm. Agriculture as the foundation of the national economy ensure a harmonious development and farmers should be achieve balanced economic growth of income
from autonomy and creativity.
Agricultural accounting principles are based on current guidelines from the Farm Financial Standards Council to provide up to date knowledge on accounting for agriculture. Agricultural accounting systems and types of records, their use and how to compute and use measures of earnings and cost of production is to improve agribusiness efficiency. Also included are farm income tax, agricultural journals and employee payroll records.
Rural and fishing tourism sector in Kores is on the early stage of growth that the central government tries to increase the supply with diverse policy programs.
This paper is to present a practical agricultural accounting and a strategy of rural and fishing tourism. Agricultural accounting is to present 4 cases from established to settlement of corporate farming. Accounting program is to edit original program and apply to cases corporate farming.
Agriculture and fishing tourism has to do planning and competitive analysis. And when their operating needs to the seven kinds of marketing mix. Teir strategy are the cost reduction strategies, the niche market strategy, the segmentation strategies. Cost and accounting agriculture minded leader is needed the strengthening of education about the agricultural financing.

목차

I. 서론
II. 이론적 배경과 선행연구
III. 농업회계의 실무
IV. 농·어촌 체험관광의 전략
V. 결론
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