FARM ACCOUNTING INSTITUTE FACULTY OF AGRICULTURE, KYOTO UNIVERSITY
Abstract
This paper inqures into the significance of finance of farm and farmhousehold and examines in order to get systematically the financial phenomena on them. The main necessary conceptions for it are the managerial subject, the financial domains and the financial functions. The fund acquistion is the most important financial function. The theoretical framework of finance on farm and farmhousehold will be based on these conceptions. The first step toward the financial theory of farm and farmhousehold, or the micro agricultural finance theory was made in this paper
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