저장사과 출하시기별 기대소득의 확률우위성 분석

서상택(Sangtaek Seo),김태후(Taekhoo Kim) 한국농업경제학회 2009 農業經濟硏究 Vol.50 No.1

Stochastic dominance approach is used to help farmer s sales decision-making for stored apples in Korea. Sales periods are segmented into six sub-periods according to farmers salse behaviors, which are assumed to have different storage cost, physical loss, sales price, and thus expected income from storage decision-making. The results show that for risk neutral farmers sales periods with far distance from harvesting period are dominant to the periods close to harvesting period. As farmers risk aversion increases, the opposite results are obtained. Farmers expected income and the efficiency of storage facilities will be increased when results from stochastic dominance are appropriately incorporated in apple farmers sales decision-making according to their risk attitude.

조사논문 : 충청지역 농축산 농가들의 회계기록 인식 조사 분석

서상택 ( Sangtaek Seo ),전익수 ( Iksu Jun ) 한국축산경영학회 2014 농업경영정책연구 Vol.41 No.1

The purpose of this study is to analyze farmers` recognition on accounting record and its related policies to promote the record keeping. Ninety farmers from Chungcheong province were surveyed and categorized according to whether or not accounting record keeping was practiced during their farming and the two groups were analyzed to see any differences in the attitude and preferences through cross tabulation analysis. The result shows that the attitude and preferences of the two groups were very similar except for the usefulness of the accounting record especially in terms of the possibility of participation in governmental subsidy programs. The positive rate of record keepers toward the usefulness was statistically lower than that of non record-keepers implying that the incentives for the accounting record keepers were not properly provided. This study also suggests some policy-related ideas to increase the rate of accounting record keeping.

농지은행 경영회생지원사업 농지환매권에 대한 실물옵션가치 추정-충북지역을 중심으로-

정우석 ( U Seok Jeong ),서상택 ( Sangtaek Seo ) 한국축산경영학회 2014 농업경영정책연구 Vol.41 No.1

Among the dobt policies are business recovery program provided by Farmland Bank. Farmers with the program are given the redemptive right for the farmland during the program period of seven years. Thus farmers need to make a decision when to exercise the redemptive right. A real options with binomial distribution approach is adopted for this purpose. Farmlands includeonly paddy field in Chungbuk province to exclude the possibility of speculative transaction. Results show that an early exercise with convenience yield(CY) can take place, but not with net convenience yield(NCY). In addition, optimal exercise with NCY is made at the maturity of seven years. Americano ption value is greater than European option value when CY is involved. On the other hand, both values are the same under NCY consideration because exercise is only made at the maturity in both cases. Sensitivity analysis shows that option value is increasing with interest rate, volatility of farmland price, and loan rate but decreasing with deposit rate. The results imply that farmers need to exercise the redemptive right optimally by observing the flow of farmland price. And development of supporting system for farmers` decision making and consulting activities are required.

국내 배농가의 기술효율성 분석 : 재배유형별 동질성 구분을 중심으로

정선화(Seon Hwa Jeong),서상택(Sangtaek Seo) 한국농식품정책학회 2021 농업경영정책연구 Vol.48 No.2

This study measured technical efficiency of Korean pear farms by cultivation type and certification type to make clear the difference of technical efficiency according to the homogeneity classification. From the analysis we tried to show the importance of homogeneity of sample farms in decision making unit. For the study, surveyed income data of pear farms in 2018 were obtained from Rural Development Administration, where cultivation type included intensive culture, semi-intensive culture and crude culture, and certification type included GAP (Good Agricultural Practices) and non-GAP. Data Envelopment Analysis was used to measure technical efficiency for input oriented CCR model, where farms selected inputs instead of outputs as decision making variables. Results showed that farms under intensive culture and crude culture had higher technical efficiency than semi-intensive culture, which was affected by small sample size of those cultures. Farms under certification types showed higher technical efficiency than overall farms, which implied the importance of homogeneity of sample farms in DEA analysis. In addition, technical efficiencies of GAP type and non-GAP type showed higher values in pairwise comparison with the technical efficiencies as a member of overall farms. This resulted in different benchmarking information and resource reallocation, implying the importance of homogeneity classification.

작목선택의 신축성을 고려한 논밭 전환의 경제성 분석

정우석 ( Jeong U Seok ),서상택 ( Seo Sangtaek ) 한국식품유통학회 2019 한국식품유통학회 학술대회 Vol.- No.동계

혼합전략하의 내쉬균형을 이용한 농작물재해보험의 최적 검증조사전략 연구

김성섭 ( Seongsup Kim ),서상택 ( Sangtaek Seo ) 한국축산경영학회 2014 농업경영정책연구 Vol.41 No.1

This study was performed to find out the possibility of compassionate loss assessment and the optimal investigation strategy in Korean crop insurance. For the study, we adopted an approach of Mixed Strategy Nash Equilibrium, one of the equilibrium concept of game theory. Data were obtained from Nonghyup Property & Casualty Insurance in 2012. Results showed that no studies was done to investigate compassionate loss assessment and the insurance company only arbitrarily set a five percentage of investigation among loss assessments. This study analyzed that the optimal investigation rate was about ten to fifty six percent of total loss assessment. Sensitivity analysis showed that the possibility of compassionate loss assessment would be lower as the penalty or compensation suggested by the insurance company were getting larger. These results implied that more strict rules for punishment and efficient investigation process were needed for the sound operation of crop insurance in Korea.

중국의 농업재해보험이 농업생산 효율성에 미치는 영향 분석

심유강(Weiqiang Shen),서상택(Sangtaek Seo) 한국농식품정책학회 2021 한국농식품정책학회 학술대회 논문집 Vol.2021 No.8

The main purpose of this article is to study the impact of agricultural policy insurance on agricultural production efficiency, and to provide a reference for evaluating the operation of agricultural insurance. This paper selects the panel data of various provinces and cities in China from 2007 to 2019, uses the DEA method to analyze the agricultural production efficiency, and then regresses the agricultural compensation for the current year and the agricultural production efficiency of the following year through a probability effect model. Analysis shows that agricultural insurance compensation is positively correlated with agricultural production efficiency. When agricultural insurance compensation increases by one unit, agricultural production efficiency increases by 0.0044 units. In summary, we should continue to strengthen agricultural insurance premium subsidies, increase agricultural insurance publicity, improve agricultural insurance levels, and promote the development of agricultural insurance.

농가의 성향을 반영한 영농 신기술 수용요인 분석

정윤희(Yun-hee Jeong),서상택(Sangtaek Seo) 한국농식품정책학회 2021 한국농식품정책학회 학술대회 논문집 Vol.2021 No.8

농가의 성향을 반영한 영농 신기술 수용요인 분석

정윤희(Yun-hee Jeong),서상택(Sangtaek Seo) 한국농식품정책학회 2021 농업경영정책연구 Vol.48 No.3

Economic analysis of research outcome conducted by Rural Development Administration (RDA) does not sufficiently meet the farmers’ decision-making requirements because it only contains quantitative items with market value or opportunity cost. This study attempted an survey analysis focusing on the farmers’ tendency to accept new technologies using qualitative evaluation indicators to complement RDA’s economic analysis. For the study, 82 farmers were surveyed and analyzed with cluster analysis method to identify the importance of qualitative information in farmers’ decision making. Results showed that farmers’ tendency to accept new technologies was grouped into three categories, preference type for new technology, preference type for new technology and labor conditions, and preference type for current technology. These categories showed significant difference in farmers’ innovation and farming education levels but no significant difference in farmers’ fund tendency and democratic characteristics. Fund level among the fund tendency, however, affected the categories. The result implied that qualitative information played an important role in farmers’ decision making for the acceptance of new technologies in addition to economic information.

농업용 생물자산의 회계실무처리방안

최두은(Du-eun Choi),서상택(Sangtaek Seo) 한국농식품정책학회 2021 한국농식품정책학회 학술대회 논문집 Vol.2021 No.8

농업 자본투자의 확대와 농업경영체의 규모 증가로 투명한 재무관리의 필요성이 증가하였다. 이에 따라 기관별 다양한 농업회계프로그램이 개발되어 보급되고 있으며, 농림축산식품부를 중심으로 농업회계현실에 적합한 농업(경영체)회계기준의 고시를 추진 중에 있다. 반면, 농업의 생물자산에 관련한 회계기준에 대한 기준 및 실무사례 연구는 미흡하다. 본 연구는 생물자산의 인식 및 자산가치 측정, 생물자산 및 유형자산(농기계)의 내용연수 등을 포함한 생물자산의 회계처리사례 및 시사점의 도출을 목적으로 하였다. 이를 위해 일반기업회계프로그램인 더존을 사용하여 다년생 작물의 성장에 따른 회계처리과정을 제시하였다. 특히, 생산용-생물자산의 육성기간에 따라 변화하는 회계처리방안과 재무제표의 변화를 중점으로 다루었다. 이를 통해, 농업용 생물자산 관련 회계 사례 개발의 필요성을 상기시키고, 실무중심의 농업회계교육의 기초자료를 형성하는데 도움이 되고자 한다. 향후, 과수를 넘어 다양한 분야의 회계실무사례에 대한 연구가 이루어지길 기대한다.