通过管理控制系统评估合作对农业竞争力和福利的作用

M. Kosugi, Keikichi Kato
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摘要

本文以日本的农业与福利合作(CAW)为研究对象。CAW的一个特点是一个农业组织和一个福利组织在一个社区平台上工作。他们通过在CAW的合作获得互惠互利。从社区的角度考虑组织的活动,这种协作优势增加了社区内部资源的价值。此外,这些组织可以增加产量,扩大销售渠道,这必然会增加对客户的吸引力,增加销售额。在CAW的早期阶段,劳动者工作以换取作物。农民逐渐认识到残疾人是社区的重要成员,并为他们创造了更加便利的工作环境;农民们创造了一个协作平台,通过分工,每个农民的独特技能都可以得到利用,这创造了一个由专家劳动小组组成的社区。通过发挥个人的聪明才智,他们成功地通过社区概念提高了产量。此外,这种管理政策吸引了符合创始人对当地贡献和食品安全的关注的人力资源。这种方法促进了一个适合接受残疾人的环境。通过构建一个基于上述价值观的环境,CAW正在提高社区内部资源的价值,并使增加生产和扩大销售渠道成为企业的努力。
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Evaluating the Role of Collaboration via Management Control Systems on Agricultural Competitiveness and Welfare
This paper is a case study on the Collaboration between Agriculture and Welfare (CAW) in Japan. A characteristic of CAW is that an agricultural organization and a welfare organization are working in a community platform. They reap mutual benefits through their collaboration at CAW. This collaborative advantage increases the value of internal resources within the community, considering the organizations’ activities from the community’s perspective. Additionally, these organizations can increase production and expand sales channels, which would inevitably increase the power of appeal to customers and increase sales. At earlier stages of CAW, laborers worked in exchange for crops. Gradually, farmers recognized disabled laborers as important community members and created a more accommodating work environment for them; farmers created a collaborative platform where each farmer’s unique skillset could be utilized through the division of labor, which created a community of expert labor groups. By tapping individual ingenuity, they succeeded in increasing the yield by the community concept. Additionally, such management policy attracted human resources conformed to the founder’s focus on local contribution and food safety. This approach facilitated an environment suitable that accepted people with disabilities. By constructing an environment on the aforementioned values, CAW is improving the value of internal resources in the community and enabling increased production and expansion of sales channels as corporate efforts.
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