20.500.12556/DKUM-42312 FINANČNA ANALIZA NAKUPA KMETIJSKE MEHANIZACIJE IN OPREME FINANCIAL ANALYSIS OF AGRICULTURAL MACHINERY AND EQUIPMENT PURCHASE V družbi, ki se ukvarja z kmetijstvom, je bila analizirana finančna smotrnost nakupa kmetijske mehanizacije. Pri izračunu upravičenosti nakupa kmetijske mehanizacije je bila uporabljena metoda CBA (ang. ''Cost - Benefit Analysis'') analize s pripadajočimi ustreznimi finančnimi kazalniki (NSV in ISD). V nalogi je bilo predstavljeno začetno stanje družbe. Nakup sodobne kmetijske mehanizacije predstavlja predračunsko vrednost 568.650 € z DDV. Financiranje je razdeljeno na dva dela. Prvi del je pridobljen po javnem razpisu v višini 178.512 € (40 %), drugi del 295.363 € in pa vrednost DDV 94.775 € iz lastnih sredstev družbe. Bilanca uspeha je izračunana za 15 let, vrednosti so v celem obdobju pozitivne (495.572 € do 647.715 €). Izračunane vrednosti po letih so višje od začetnega deleža (60 % to je 390.138 €) vložka kmetijske družbe v nakup mehanizacije. Za obdobje 15 let je bila ocenjena NSV z diskontno stopnjo 5 %, rezultat ocene NSV pa je negativen (- 49.215 €). Pozitiven je prvič po 18 letih (leta 2024) in sicer znaša 6.112 €. Prav tako je bila ocenjena tudi za dobo vračila kredita (15 let) ISD, ki znaša 2,57 %. ISD po 18 letih znaša 5,24 %. Če bi podjetje najelo za nakup predvidene sodobne kmetijske mehanizacije kredit, bi tako potrebovalo 18 let za poplačilo le-tega. Pregled finančnega stanja družbe kaže, da je smotrneje, če družba za nakup predvidene mehanizacije uporabi lastna sredstva, ki jih ima na razpolago. V tem primeru bo družba poslovala v prihodnosti brez finančnih pritiskov in obremenitev, ki bi nastale z najemom kredita. The financial expedience of agricultural machinery and equipment purchase was analysed in the company that deals with the agriculture. The method CBA (Cost Benefit Analaysis) was used with the relevant financial indicators (NPV and IRR). The initial state of the company was presented in this research. The purchase of modern agricultural equipment has a preliminary value of 568.650 €, including VAT. Founding sources are divided into two parts. The first part is obtained from public tender and it presents 40 % of the value, 178.512 €. The second part presents the company's own resources, 295.363 €, including VAT, 94.775 €. The balance is calculated for fifteen years. The values are positive in the whole period (from 495.572 € to 647.715 €). Calculated anual values are higer than the initial company resources, 60 % , that is 390.138 €. NPV with a discount rate of 5 % was estimated for a period of fifteen years. The assessment result is negative (- 49.215 €). In 2024, it was positive for the first time in 18 years and it comes to 6.112 €. IRR was also estimated for a period of fifteen years (credit return) and it comes to 2,57 %. After eighteen years IRR comes to 5,24 %. If the company takes a loan for the modern agricultural equipment purchase, it takes eighteen years to repay it. The finacial situation review shows it is better for a company to use its own resources for agricultural equipment purchase instead of taking the a loan. In this case, the company will be able to operate in the future without financial pressures and burdens arising from taking a loan. finančna analiza NSV ISD kmetijska mehanizacija financial analysis NPV IRR agricultural machinery true true false Slovenski jezik Angleški jezik Magistrsko delo 2013-09-17 12:32:49 2013-10-15 11:48:51 2022-05-07 03:06:18 2021-04-18 03:30:52 2013 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 URN:SI:UM:DK:EGBY6AGW MAG_Koren_Kristjan_2013.pdf MAG_Koren_Kristjan_2013.pdf 1 1E2B5DD7BE848140056B33ED75A4A445 6a8ee1ddcffebc89f2b547c4249e8c83c87f82b2a1bf36527598b776b79563d9 70d14737-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=59623 Fakulteta za kmetijstvo in biosistemske vede 0 0 0