20.500.12556/DKUM-58465 ANALIZA STROŠKOV PROIZVODNJE MLEKA NA PRAKTIČNEM PRIMERU DRUŽINSKE KMETIJE ANALYSIS OF THE MILK PRODUCTIONS COSTS ON A PRACTICAL EXAMPLE OF FAMILY FARM Diplomska naloga analizira stroške, ki nastajajo pri proizvodnji mleka. V prvem delu so predstavljane teoretične razlage in opis stroškov, njihova delitev na stalne in spremenljive stroške ter stroškovna mesta in stroškovne nosilce. Opisali smo vrste kalkulacij ter izpostavili najbolj značilne za izračune v kmetijstvu. V drugem praktičnem delu sledi opis obravnavane kmetije in analiza stroškov kmetije X v letu 2014. Predstavili smo stroške, ki nastajajo na kmetijskem gospodarstvu s pomočjo bilance stanja za leto 2014. Najprej smo razdelili stroške na stalne in spremenljive. Na podlagi vseh stroškov in prihodkov smo izračunali lastno ceno za liter surovega mleka. S pomočjo kalkulacije spremenljivih stroškov oziroma praga pokritja smo ugotovili, kolikšen je dohodek kmetije. Ta dohodek smo potrdili tudi z izkazom poslovnega izida kmetije X v letu 2014. Koeficient gospodarnosti je v našem primeru večji od ena, to pa pomeni, da celotna proizvodnja kmetije posluje pozitivno. Praktični del smo sklenili z izračunom kritičnega obsega proizvodnje ter kritične prodajne cene mleka na kmetiji X. Naloga se zaključi s končnimi ugotovitvami in predlogi za znižanje stroškovne cene. Diploma thesis analyses the costs which are made during the dairy production. In the first part, the theoretical explanation, their division into constant and variable costs, cost centres and cost carriers are represented. We described the types of costing and expose those which are typical for calculations in agriculture. In the second, practical part, we described a selected farm and analyse the costs of farm X in year 2014. We presented the costs which are rising in agriculture economics based on balance sheet in year 2014. First, we divided the costs into constant and variable. Based on both types of costs and incomes, we calculated own price per liter of raw milk. With the help of calculation of variable cost respectively the edge of covering, we found out, what is the farm's income. This income was confirmed by statement of farm's X profit in year 2014. Efficiency ratio is in our case bigger than one, which means that the whole production of farm is trading positive. Practical part was concluded by calculation of critical production volume and critical selling price of milk on a farm X. Thesis is completed by final findings and suggestions for reducing expenses. stroški stalni stroški spremenljivi stroški stroškovna mesta stroškovni nosilci lastna cena kalkulacije. costs constant costs variable costs cost centres cost carriers own price calculations. true true false [B. Krašovec] Slovenski jezik Angleški jezik Diplomsko delo 2016-04-19 21:00:27 2016-09-30 09:47:36 2022-06-17 03:06:03 2019-07-11 10:40:35 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 12511260 URN:SI:UM:DK:ITOYZEV2 VS_Krasovec_Bernarda_2016.pdf VS_Krasovec_Bernarda_2016.pdf 1 86EABA35B623AFE3DA092601A1C8A946 6d6b989c1b4301f8ad4e31a3d9c93d7aecf199dabcbeab4213656649cb53dc56 138b2542-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=89028 Ekonomsko-poslovna fakulteta 0 0 0