master's thesis
Analysis of the theoretical management models of the dairy farm

Spasoje Vico (2014)
Metadata
TitleAnaliza teorijskih modela upravljanja mliječnom farmom
AuthorSpasoje Vico
Mentor(s)Pero Mijić (thesis advisor)
Abstract
Primjena kalkulacije na temelju pokrića varijabilnih troškova predstavlja veoma jednostavan instrument kojim se koriste menadžeri pri utvrđivanju ekonomskih pokazatelja u poljoprivrednoj proizvodnji. Cilj rada je primjeniti kalkulaciju pokrića varijabilnih troškova te utvrditi ekonomske rezultate na nekoliko OPG-a prikazanih kroz tri različita modela. Na temelju tehnoloških i ekonomskih polazišta, postavljene su modelne kalkulacije te utvrđeni rezultati. Prema dobivenim rezultatima utvrđeno je da su poljoprivredna gospodarstva iz modela II ostvarila najbolji poslovni rezultat. Kalkulacijom utvrđeni troškovi i prihodi predstavljali su podlogu za utvđivanje točke pokrića. Izračunom troškova koji se odnose samo na proizvodnju mlijeka utvrđeno je da su također najbolji rezultati postignuti u modelu II gdje se pri proizvodnji od 2.892 kg mlijeka pokrivaju svi fiksni i varijabilni troškovi te na taj način je potrebno ostvariti 48,2% proizvodnje kako bi se izašlo iz zone gubitka.
Keywordscalculation variable costs management economic result milk production
Parallel title (English)Analysis of the theoretical management models of the dairy farm
Committee MembersVesna Gantner
Ljubica Ranogajec
GranterSveučilište Josipa Jurja Strossmayera u Osijeku
Poljoprivredni fakultet
Lower level organizational unitsZavod za Stočarstvo
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineBIOTECHNICAL SCIENCES
Agronomy
Dairy
Study programme typeuniversity
Study levelgraduate
Study programmeZootechnique; specializations in: The Nutrition of Domestic Animals, Hunting and Beekeeping, Special Zootechnique
Study specializationSpecial Zootechnique
Academic title abbreviationmag. ing. agr.
Genremaster's thesis
Language Croatian
Defense date2014-07-18
Parallel abstract (English)
Application of calculations based on the coverage of variable costs is a very simple instrument used by managers in determining economic indicators in agricultural production. The aim is to apply the calculation to cover variable costs and determine economic performance in several OPG presented through three different models. Based on technological and economic benchmarks, set the model calculations and determined results. The results showed that the farms of model II achieve the best business results. Calculation of fixed costs and revenues were a basis for identifying the break-even point. The calculation of costs relating only to the production of milk has been found that the best results are also achieved in model II, where the production of 2.892 kilograms of milk covering all fixed and variable costs and thus be achieved 48,2 % of the production in order to address from deficit.
Parallel keywords (Croatian)kalkulacija varijabilni troškovi menadžment ekonomski rezultat proizvodnja mlijeka
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Notediplomski rad
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:151:378436
CommitterLjiljana Vučković Vizentaner