earticle

영어

The purpose of this paper is to see case study of consulting about finance status of strong-weak farm management entities. According to the result, the financial stability was fragile because of large loan, and the growth was low as the sale increase rate was recorded 8% degree. In the result analyzing the net-profit and the net-profit increase rate, the profitability was sluggish that the income was low as the net-profit was 33,400thousand won, and the net-profit increase rate was low. As the net present value(NPV) was calculated a positive(+) value continuously, the feasibility was good, and the net-profit increasement was difficult fundamentally because the break even point(BEP) was high to compare the sales amount. Depending on the result analyzed with consulting, improvement plans are to reduce the loan whenever they achieve the net-profit, to increase the growth through the special crops and the high quality, and to seek the farm management that will low the break even point as reducing fixed expenses and variable expenses. The suggestion of this paper is to indicate for analyzing the finance status of farm management entities and suggesting improvement plans.

한국어

본 연구는 강소농 농업경영체들을 대상으로 실시한 정밀경영 컨설팅을 바탕으로 재무실태에 관한 사례연구를 실시하였다. 연구결과는 차입금 보유가 많아서 재무안정성이 취약하였으며, 매출 액증가율이 8%대를 기록하여 성장성이 낮았다. 순이익은 3,340만원에 불과하여 소득이 낮았으며, 순이익증가율도 부진하여 수익성이 정체상태에 있다. 순현재가치가 지속적으로 양(+)의 값이 발생 하여 사업성은 양호하였으며, 매출액 대비 손익분기점 비율이 높아서 순이익 증대가 구조적으로 취약하였다. 개선방안은 순이익이 발생하는 데로 차입금을 상환하여 차입금부담을 줄여야 하며, 특화작물 및 고품질을 통하여 성장성을 올려야 한다. 손익분기점을 낮추기 위해서 고정비 지출을 줄이고, 변동 비율을 낮추는 농업경영을 추구해야 한다. 우리나라 농업경영체들의 재무실태를 파악하고 개선방 안을 제시한데 대해 연구의 시사점이 있다고 하겠다.