20.500.12556/DKUM-47218 OCENA INVESTICIJE MESNO PRIDELOVALNEGA OBRATA V ŽIVINOREJI ASSESING THE INVESTMENT OF A MEAT-PROCESSING FACILITY ON A LIFESTOCK FARM Kmetje si prizadevajo, da bi poslovali čim bolj ekonomično, zato se nekateri odločajo za dopolnilne dejavnosti na kmetiji, in s tem svojim pridelkom dajejo dodatno vrednost, kar lahko tudi izboljša finančni položaj kmetije. V našem primeru je dopolnilna dejavnost predelovanje svežega mesa v mesne izdelke. Cilj diplomske naloge je raziskati, ali je smiselno investirati v mesno predelovalni obrat na prašičerejski kmetiji, oceniti investicijo ter obdobje povratka investicije. Investicijo bomo ocenjevali s pomočjo neto sedanje vrednosti ter interne stopnje donosa. Rezultati teh analiz nam bodo povedali, ali je naša investicija v mesno predelovalne obrate upravičena. Pri osnovni ceni izdelkov je NSV vrednost pozitivna pri 6% diskontni stopnji po 12. letu in pozitivna po 14. letu pri 8% diskontni stopnji. Pri 10% in 12% diskontni stopnji so vrednosti NSV negativne tudi po 15. letu. Interna stopnja donosa (ISD), izračunana pri osnovni ceni, je torej maksimalna obrestna mera in znaša 8,98%. Slednje pomeni, da je takrat še upravičeno investirati v projekt. Farmers seek to operate as economically as possible, which is why some opt for supplementary activities on the farm, and thus their crops provide an additional value, which can also improve the financial situation of the farm. In our case, the supplementary activity is processing fresh meat into meat products. The aim of this thesis is to investigate, whether it makes sense to invest in a meat processing plant, at a pig farm and to assess the investment period and return of investment. The investment will be assessed using the net present value and internal rate of return. The results of these analysis will tell us whether our investment in the meat processing plant is justified. At the base price of the products, the NPV value has a positive 6% discount rate on 12th year and 14th year is positive at 8% discount rate. The 10% and 12% discount rate of NPV values are negative even after 15 years. Internal rate of return (IRR), calculated at the basic price, therefore the maximum interest rate amounts to 8.98%. This means that it is still justifiable to invest in the project. Investicija prašičereja mesno-predelovalni obrat predelava mesa neto sedanja vrednost Investment pig farming meat-processing plant meat processing net present value true true false Slovenski jezik Angleški jezik Diplomsko delo/naloga 2015-01-18 19:18:42 2015-01-29 15:01:39 2022-05-20 03:07:09 2021-05-06 03:17:40 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 URN:SI:UM:DK:JH3UOHZE VS_Turkl_Grega_2015.pdf VS_Turkl_Grega_2015.pdf 1 7B2D101B26320C5C5671870DBA9399D3 58e9199541b9f7af72fe019de86aca10497da164c2d9575ae4eb0a3e5f9af8fc 848d1c3f-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=69760 Fakulteta za kmetijstvo in biosistemske vede 0 0 0