The authors have developed a character reading system by using a facsimile and a personal computer, and an application to the agricultural accounting system is explained in this paper.
The developed agricultural acconting system is a total accounting system by double entry bookkeeping which includes not only general accounting books but also several management analysis.
And some generalized programs such as generalized programs for input and output are contained in this system for making system development easy.
Furthermore one can use a FAX data input program for making data input easy by using a facsimile which allows to input data of handwritten numerals and check marks. A data-sheet with 115 handwritten data can be processed within 2 minutes, and input data are registered automatically in the agricultural accounting system.
The FAX data input system has several merits as bellows.
1) Everyone who is not accustomed to a personal computer can handle data input easily, and so, it is not neccessary to make special training for beginners.
2) Since a data-sheet can be read by a facsimile quickly, farmers can stock many data-sheets and can operate afterward when they are not busy.
3) One can input data from remote area by improving this system a little bit.
4) Everyone can make an original sheet for FAX data input by using a word processor which is peculiar to one's farm.
Contents of the total system is shown in Fig.5. A flow chart of a FAX data inputting program and a sample data-sheet for input are shown in Fig.2 and Fig.3 respectively.

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The purpose of this study is to establish the method for automaticre cording system of field working journal by using Global Positioning System on the point of eliminating entry works. In this report, wedescribed two points of study. One is concerning about the development of the basic structure of this system and the other is on the confirmation of positioning precision by using GPS.
The automatic recording system of working contents can be built by referring and reasoning the prepared database about field information and planting information and working data from the working position and time which are measured by GPS.
By using the translocation method for correcting the positioning error, we could recognize that it was usefull for not only the improvement of positioning precision but also for the introduction of this automatic recording system. Through these two studies, the basic system factors of the system design for automatic recording and the direction of system development became clear.

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A menu-driven user interface system FSME for a command-driven mathematical programming system "micro-NAPS" has been developed. The system supports stochastic linear programming which is effective for farm planning under uncertainty. The system has data sheet and data preprocessing functions. The integrated system (micro-NAPS and FSME) of micro-NAPS and FSME enables users to get an optimal solution of a mathematical programming model corresponding to selected optimal criteria such as maximization of probability and minimization of mean deviation only by inputting data on data sheet and selecting optimal criteria from menu. Ordinary linear programming, goal programming, quadratic programming and stochastic quadratic programming are also available in the system.

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The fandamentals to build viable farms are to understand the atructure of profit & loss and income & outgo constantly and to move to the decision-making and action programs of management.
(1) The structure of profit and loss is understood, on the basis of a profit and loss statement, by the break-even point and a distribution ratio, which are useful informations to management of profit and loss.
(2) Farming works properly by management of profit & loss and cash management. Therefore, understanding the break-even point and well-balanced income and outgo as a cash flow enables to control the profit and surplus and loss and deficit, which thus leads to measures for viable farms.

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[in Japanese]

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