master's thesis
BREAK-EVEN ANALYSIS IN APPLE PRODUCTION

Daria Vida (2016)
Josip Juraj Strossmayer University of Osijek
Faculty of agriculture
DEPARTMENT FOR AGROECONOMICS
Metadata
TitleANALIZA TOĈKE POKRIĆA U PROIZVODNJI JABUKA
AuthorDaria Vida
Mentor(s)Ljubica Ranogajec (thesis advisor)
Abstract
Voćarstvo predstavlja jednu od najstarijih grana poljoprivrede, koja se bavi uzgojem kulturnih voćaka u cilju proizvodnje voća zbog hranjive i dijetetske vrijednosti. U radu je analizirana proizvodnja jabuka OPG-a Habuš. Dobivenim knjigovodstvenim podacima izraĊena je kalkulacija na temelju varijabilnih troškova, a na temelju podataka iz kalkulacije izraĉunata je cijena koštanja, pokriće varijabilnih troškova (PVT) i pokazatelji uspješnosti proizvodnje jabuka. Cijena koštanja kilograma jabuke iznosi 1,04 kn. Pokriće varijabilnih troškova je 219.700,00 kn što znaĉi da je ostvaren pozitivan financijski rezultat. Koeficijent ekonomiĉnosti iznosi 2,06, što upućuje na ekonomiĉnu proizvodnju jabuka, a stopa rentabilnosti 51,48 %. Proizvodnost rada je 51,02 kg/sat što znaĉi da se za jedan sat proizvede 51,02 kg jabuka. U strukturi troškova najveći udjel zauzima ljudski rad 45 %. Toĉka pokrića za analiziranu proizvodnju iznosi 138.666,66 kg. SWOT analizom su utvrĊene snage, slabosti, prilike i prijetnje u proizvodnji jabuka.
Keywordsapple calculation variable costs break-evenpoint
Parallel title (English)BREAK-EVEN ANALYSIS IN APPLE PRODUCTION
Committee MembersJadranka Deže (committee chairperson)
Tihana Sudarić (committee member)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of agriculture
Lower level organizational unitsDEPARTMENT FOR AGROECONOMICS
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineBIOTECHNICAL SCIENCES
Agronomy
Economics
Study programme typeuniversity
Study levelgraduate
Study programmeAgroeconomics
Academic title abbreviationmag. ing. agr.
Genremaster's thesis
Language Croatian
Defense date2016-09-13
Parallel abstract (English)
Fruit growing is one of the oldest branch of agriculture, which deals with cultural fruit trees to produce fruit for nutritional and dietary value. The study analyzes the production of apple OPG Habuš. Obtained accounting data made calculations based on variable costs, based on data from the calculations calculated cost price, cover variable costs (PVT) and indicators of apple production. The cost price of a kilogram of apples is 1.04 kn. Variable cost coverage is 219,700.00 kn which means that it achieved positive financial results. Economy coefficient of 2.06, which indicates the economical production of apples, a rate of return to 51.48%. Labour productivity was 51.02 kg / hour which means that for one hour produced 51.02 kg of apples. In the cost structure of the largest share takes human labor 45%. Break-even point for the analyzed production is 138,666.66 kg. SWOT analysis have been identified strengths, weaknesses, opportunities and threats in apple production.
Parallel keywords (Croatian)jabuka kalkulacija varijabilni troškovi toĉka pokrića
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Notediplomski rad
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:151:230129
CommitterLjiljana Vučković Vizentaner