抄録
This study creates a CSR accounting table for farmers in three steps. First, the study describes the characteristics of general CSR accounting. Then, production data are used to create a CSR accounting table. Finally, the table is employed to demonstrate the CSR analysis method. These three steps produced three main results. (1) Most CSR accounting tables are found to reveal forms of added value at high rates of reliability. (2) This enables the creation of CSR accounting table showing forms of added value for agricultural management and (3) the introduction of an analysis method for CSR accounting tables using values such as “pass-on amount for area”, and “average of pass-on for area.”
