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master's thesis
Analiza teorijskih modela upravljanja mliječnom farmom
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of agriculture, 2014. urn:nbn:hr:151:378436
Vico, Spasoje
Josip Juraj Strossmayer University of Osijek
Faculty of Agrobiotechnical Sciences Osijek
DEPARTMENT FOR ANIMAL HUSBANDRY

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Vico, S. (2014). Analiza teorijskih modela upravljanja mliječnom farmom (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:151:378436

Vico, Spasoje. "Analiza teorijskih modela upravljanja mliječnom farmom." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, 2014. https://urn.nsk.hr/urn:nbn:hr:151:378436

Vico, Spasoje. "Analiza teorijskih modela upravljanja mliječnom farmom." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, 2014. https://urn.nsk.hr/urn:nbn:hr:151:378436

Vico, S. (2014). 'Analiza teorijskih modela upravljanja mliječnom farmom', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:151:378436

Vico S. Analiza teorijskih modela upravljanja mliječnom farmom [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek; 2014 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:151:378436

S. Vico, "Analiza teorijskih modela upravljanja mliječnom farmom", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, Osijek, 2014. Available at: https://urn.nsk.hr/urn:nbn:hr:151:378436

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Metadata
TitleAnaliza teorijskih modela upravljanja mliječnom farmom
Title (english)Analysis of the theoretical management models of the dairy farm
AuthorSpasoje Vico
MentorPero Mijić (mentor)
Committee memberVesna Gantner
Committee memberLjubica Ranogajec
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Agrobiotechnical Sciences Osijek
(DEPARTMENT FOR ANIMAL HUSBANDRY)
Osijek
Defense date and country2014-07-18, Croatia
Scientific / art field,
discipline and subdiscipline		BIOTECHNICAL SCIENCES
Agronomy
Dairy
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.
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.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:151:378436
Study programmeTitle: Zootechnique; specializations in: The Nutrition of Domestic Animals, Hunting and Beekeeping, Special Zootechnique
Course: Special Zootechnique
Study programme type: university
Study level: graduate
Academic / professional title: magistar/ magistra inženjer/inženjerka zootehnike (magistar/ magistra inženjer/inženjerka zootehnike)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Public notediplomski rad
RepositoryRepository of the Faculty of Agrobiotechnical Sciences Osijek
Created on2016-03-03 08:37:45