Ekonomska isplativost uzgoja Istarskog goveda

master's thesis

• Title (english): Economic expenditure of istrian cattle
• Author: Filip Šimić
• Mentor: Branka Šakić Bobić (mentor)
• Committee member: Branka Šakić Bobić (predsjednik povjerenstva)
• Committee member: Vesna Očić (član povjerenstva)
• Committee member: Ante Ivanković (član povjerenstva)
• Granter: University of Zagreb; Faculty of Agriculture; (Department of Management and Rural Entrepreneurship); Zagreb
• Defense date and country: 2017-09-28, Croatia
• Scientific / art field, discipline and subdiscipline: BIOTECHNICAL SCIENCES; Agronomy

Abstract

Ekonomska isplativost jest ekonomska vrijednost koja se dobiva na temelju analize proizvodnih i ekonomskih podataka u nastojanju da se potvrdi ili odbaci pretpostavka o ekonomskoj opravdanosti u ovom slučaju uzgoja istarskog goveda u dužem vremenskom razdoblju. Problem zainteresiranosti za uzgojem istarskog goveda ogleda se najčešće kroz ovisnost proizvođača o državnim poticajima dok je plasman samih proizvoda dobivenih uzgojem istarskog goveda u većim količinama upitan zbog niske razine proizvodnje. Jedan od izraženijih problema predstavlja i dugo razdoblje proizvodnje čime se smanjuje veći priljev proizvoda dobivenih uzgojem istarskog goveda na samo tržište.
Temeljne vrste financijske analize su horizontalna, vertikalna i analiza financijskih pokazatelja. Horizontalna analiza obuhvaća usporedbu financijskih podataka u dužem vremenskom razdoblju dok se kod vertikalne analize uspoređuju financijski podaci do godine dana. Analizom financijskih pokazatelja omogućiti će se usporedba različitih ekonomskih veličina te će kroz istu biti obuhvaćeni pokazatelji: zaduženosti, likvidnosti, aktivnosti, ekonomičnosti i profitabilnosti. Analizom financijskih pokazatelja primjetan je blagi pad u gotovo svim financijskim pokazateljima iako je potrebno navesti da je vrijeme naplate potraživanja smanjeno u odnosu na 2015. godinu. Analiza računa dobiti i gubitka prikazala je i pad dobiti u 2016. godini analizirajući podatke iz 2015. godine. Valja napomenuti da je Agencija za ruralni razvoj Istre zamišljena tako da ne bude profitna stoga ona još uvijek djeluje u dopuštenim okvirima poslovanja.

Abstract (english)

Economic viability is the economic value obtained on the basis of analyzes of production and economic data in an effort to confirm or reject the prerequisite of economic justification in this case, the breeding of istrian cattle over a longer period of time. The problem of interest for istrian cattle breeding is most often seen through the dependence of the producer on state incentives, whereas the placement of the products obtained from growing istrian cattle in larger quantities is questionable due to the low level of production. One of the more serious problems is the long production period, which reduces the higher inflow of products produced by Istrian cattle breeding to the market alone.
Fundamental types of financial analysis are horizontal, vertical and financial analysis. Horizontal analysis involves comparing financial data over a longer period of time, while vertical analysis compares financial data to up to one year. Analyzing the financial indicators will allow comparison of different economic sizes and will include indicators such as indebtedness, liquidity, activity, cost-effectiveness and profitability. The analysis of financial indicators showed a slight decline in almost all financial indicators, although it is necessary to state that the time of collection of claims decreased compared to 2015. The analysis of the profit and loss account also showed a drop in profit in 2016, analyzing data from 2015. It should be noted that the Agency for Rural Development of Istria is designed to not be profitable therefore it still operates within the allowed framework of business.

• Keywords: ekonomska isplativost; financijska analiza; bilanca; račun dobiti i gubitka
• Keywords (english): economic viability; financial analysis; balance sheet; profit and loss account
• Language: croatian
• URN:NBN: urn:nbn:hr:204:300953
• 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: 2017-10-20 12:34:34