@article{oai:ir.kagoshima-u.ac.jp:00010851,
 author = {堀口, 健治 and HORIGUCHI, Kenji},
 journal = {鹿児島大学水産学部紀要, Memoirs of Faculty of Fisheries Kagoshima University},
 month = {Dec},
 note = {Even though landing of fish varies like the previous years, the fisheries management units of bonito and tuna fishery in Nakaminato-shi in Ibaraki prefecture have chances for bankruptcy. This has been seen in almost all fishery management units in Japan. Even a small decrease in fish landing or little depression have influence in small and medium scale enterprises. This is due to over investment in fixed assets. So that in this article financial analysis is used with the statement of fund usage and the classification of different patterns of fishery management units. The big enterprises are going to full bankruptcy even without making them small in scale. This is because they are investing on fixed assets and buying fishing licences, with the only idea of increasing their profit without preparing enough personal capital. Also this type of things make these enterprises unable to repay their loans and interest and go to bankruptcy.},
 pages = {135--160},
 title = {財務諸表分析による中小資本漁業の分化のタイプ : 茨城県那珂湊のカツオ・マグロ経営を素材にして},
 volume = {19},
 year = {1970}
}