20.500.12556/DKUM-65071 Ocena ekonomike pridelave in predelave na lastni kmetiji Evaluation of production and processing on own farm Na lastni kmetiji je bila proučevana ekonomika ekološke kmetijske pridelave in predelave za leto 2014. S pomočjo simulacijskega modela so bili ocenjeni ekonomski indikatorji za vsako kmetijsko pridelavo. V modelu so na podlagi metodologije kalkulacij skupnih stroškov ocenjeni skupni stroški, skupni prihodki, lastna cena, koeficient ekonomičnosti in finančni rezultat. Slednji prikazuje (FR = 8.164,22 €) upravičenost kmetijske pridelave in predelave na analizirani kmetiji. Ocenjeni parametri so nadalje služili kot pomoč za finančno analizo investicije. Uporabljena je bila metoda »Cost – Benefit« CBA analiza. Izvedena je bila investicija v predelovalni obrat za razsek in predelavo mesa s skupno višino investicije 7.536,36 €. Ob predpostavki uspešne prodaje je bil ocenjen letni denarni tok (LDT = 3.095,73 €) in koeficient ekonomičnosti predelovalnega obrata (Ke = 1,43). Kot glavni finančni parameter je bila ocenjena neto sedanjo vrednost (NSV = 815,71 €); ob upoštevanju 5,5 % obrestne mere se investicija povrne v tretjem letu. Kot pomožni indikator je bila ocenjena interna stopnja donosnosti (ISD = 11,21 %). Zaključujemo, da je investiranje v obrat za razsek in predelavo mesa na vzorčni ekološki kmetiji finančno upravičeno. We studied the cost-effectiveness of organic production and processing on the family farm for the year 2014. We assessed the economic indicators for each agricultural production with a simulation model. Based on the methodology of calculating total costs we assessed the total cost, the total revenue, the cost price, the coefficient of cost-effectiveness, and the financial performance. The latter (FP = 8,164.22 €) shows the justification of agricultural production and processing on the analysed farm. Furthermore, the assessed parameters were helpful in preparing a financial analysis of an investment. For this, we used the CBA, i.e. “Cost – Benefit” analysis. An investment in the sum of 7,536.36 € was made in a processing plant for the cutting and processing of meat. Assuming successful sales, the yearly cash flow (YCF = 3,095.73 €) and the coefficient of cost-effectiveness of the plant (Cce = 1,43) were assessed. The assessed net present value (NPV = 815.71 €) was taken as the main financial parameter. Taking into account the 5.5-% interest rate, the investment is recouped in three years. The internal rate of return (IRR = 11.21 %) was assessed as the auxiliary indicator. Investment in a processing plant for the cutting and processing of meat on the analysed organic farm is financially justified. ekonomika simulacijsko modeliranje CBA analiza ekološka kmetija predelava mesa cost-effectiveness simulation modelling CBA analysis organic farm meat processing true true false Slovenski jezik Angleški jezik Diplomsko delo/naloga 2017-02-20 11:23:08 2017-02-28 10:11:49 2022-07-07 03:08:02 2019-07-11 15:06:32 2017 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 URN:SI:UM:DK:Q9VIC66L VS_Klavz_Florjan_2017.pdf VS_Klavz_Florjan_2017.pdf 1 C27A2B9FAEE72596BE36BAAC64CC7139 c792e79ad96052aab17302a4c4f3b577137b59a1fad82f27ffce20c8d1ae3d8c f76f6320-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=109560 Fakulteta za kmetijstvo in biosistemske vede 0 0 0