Pokriće varijabilnih troškova kao pokazatelj ekonomske efikasnosti u tovu junadi različitih pasmina

master's thesis

• Title (english): Coverage of variable costs as an indicator of ecnomic efficiency in fattening bovine animals of different breeds
• Author: Andrija Pavljak
• Mentor: Branka Šakić Bobić (mentor)
• Committee member: Branka Šakić Bobić (predsjednik povjerenstva)
• Committee member: Vesna Očić (član povjerenstva)
• Committee member: Miljenko Konjačić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Agriculture; (Department of Management and Rural Entrepreneurship); Zagreb
• Defense date and country: 2021-06-16, Croatia
• Scientific / art field, discipline and subdiscipline: BIOTECHNICAL SCIENCES; Agronomy

Abstract

Govedarska proizvodnja kompleksna je interakcija životinje, okruženja i čovjeka. Na znatan broj interakcijskih čimbenika čovjek može svjesno djelovati, stvarajući pogodno okruženje u kojem goveda mogu postići optimalne uvjete. Pri obavljanju stočarske proizvodnje u praksi se koriste različite metode za utvrđivanje troškova proizvodnje. Pritom se pistupa sastavljanju različitih vrsta kalkulacija. Kalkulacija pokrića varijabilnih troškova je često korištena metoda utvrđivanja ekonomskih pokazatelja poljoprivredne proizvodnje. Kalkulacija koja se temelji na varijabilnim troškovima pogodna je za otkrivanje pogrešaka u upravljanju proizvodnjom te za potrebe planiranja proizvodnje u poljoprivredi. Za analizu biti će prikazani podaci prikupljeni od strane poduzeća Agro-Vet d.o.o. i to kroz tri faze tova (telad, junice i bikovi), za koje su izrađene kalkulacije na temelju varijabilnih troškova. Analizirana proizvodnja je rezultirala izračunom relativnih pokazatelja uspješnosti. Dobiveni koeficijenti ekonomičnosti pokazuju da je proizvodnja svih faza tova ekonomična, odnosno pokazuje da se ukupni troškovi mogu pokriti prihodima realizacijom proizvoda na tržištu.

Abstract (english)

Cattle production is a complex interaction between animals, environment and humans. One man can consciously act on considerable number of interaction factors in order to create the perfect environment where cattle can achieve optimal conditions. In practice, different methods are used to determine the production costs, while performing livestock production. Therefore, several types of calculations are made. Calculation gross margins is the commonly used method for determining economic indicators of agricultural production. Calculation based on the variable costs is suitable for detecting errors in the management of production. It is also used in planning of agricultural production. For analysis, the data collected from Agro-Vet d.o.o., will be presented through three phases of fattening (calf, heifers and bulls). Variabil costs calculations were made for each one of them. Analysed production resulted in calculating of relative indicators of performance. The obtained economic coefficients showed that the production in all phases of fattening is economical, as well as total costs can be covered by income realization of products on the market.

• Keywords: govedarstvo; tov junadi; varijabilni troškovi; pasmina goveda; pokriće troškova; isplativost; Agro-Vet d.o.o.
• Keywords (english): cattle breeding; cattle fattening; variable costs; breeds of cattle; cost recovery; cost-effectiveness; Agro-Vet d.o.o.
• Language: croatian
• URN:NBN: urn:nbn:hr:204:744077
• Study programme: Title: Agribusiness and Rural Development; Study programme type: university; Study level: graduate; Academic / professional title: magistar/ magistra inženjer/inženjerka agrobiznisa i ruralnog razvitka (magistar/ magistra inženjer/inženjerka agrobiznisa i ruralnog razvitka)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2021-10-04 08:50:42