20.500.12556/DKUM-69707 Ekonomika dopolnilne dejavnosti predelave mesa na prašičerejski kmetiji Economics of Meat Production as a Supplementary Activity in Pig Farming Osnovni cilj raziskave je bila ekonomska analiza kmetijske proizvodnje in ocena investicije v predelavo mesa. Primarna dejavnost na kmetiji je vzreja tekačev. Razvit je bil tehnološko-ekonomski model s podmodeli za lastno pridelana žita in krmila z glavnimi tehnološko-ekonomskimi parametri. Osrednja uporabljena metoda je bila metoda kalkulacij skupnih stroškov. Z namenom povečanja ekonomske varnosti se kmetija odloča o nadaljnji predelavi mesa v končne proizvode. Zato se je v nadaljevanju ocenil finančni vložek v investicijo dopolnilne dejavnosti na kmetiji, in sicer na podlagi finančne analize stroškov in koristi. Parametri, ki so se ocenjevali, so neto sedanja vrednost (NSV), interna stopnja donosnosti (ISD) in obdobje povračila investicije. Rezultati analize kažejo, da je vzreja tekačev ob upoštevanju lastne cene žit ekonomsko upravičena (Ke = 1,10). Koeficient ekonomičnosti mesa iz tunke (Ke = 1,23), salam (Ke = 1,63), zaseke (Ke = 1,15) in prekajenih reber (Ke = 1,54) je pokazal, da je predelava mesa ekonomsko učinkovitejša kot primarna proizvodnja vzreje tekačev. Načrtovana investicija se ob predpostavljeni 5,50 % obrestni meri in konstantnem letnem denarnem toku povrne v 4. letu. V raziskavi smo se seznanili tudi z upravnim postopkom in zakonodajo na področju dopolnilne dejavnosti predelave mesa na kmetiji, torej od predelave do končnega proizvoda. The main goal of the research was the economic analysis of the agricultural production and evaluation of investments in meat processing. The primary activity on the studied farm is pig rearing. A technological and economic model was developed with sub-modules for self-provided cereal and feedstock, with main technological-economic parameters. The central method used was the method of calculating total costs. In order to increase economic security, the farm decided to take on further processing of meat into finished products. Consequently, the financial contribution to the investment of the supplementary activity on the farm was assessed on the basis of the Financial Cost Benefit Analysis. The parameters to be evaluated were NSV, ISD and the period of the investment return. The results of the analysis showed that rearing of pigs, taking into account the price of the self-provided cereals, is economically justifiable (Ke = 1.10). The economy coefficient of the "tunka" meat (a combination of meat and minced lard) (Ke = 1.23), salamis (Ke = 1.63), minced lard (Ke = 1.15) and smoked ribs (Ke = 1.54) showed that meat processing is economically more efficient than pig rearing as the primary production activity. The planned investment is reimbursed at an assumed 5.50% interest rate and at a constant annual cash flow in the 4th year. In the study we also got acquainted with the administrative procedures and legislations in the field of supplementary meat processing activities on a farm, that is, from processing to final product. ekonomika predelava mesa investicija CBA-analiza dopolnilna dejavnost economics meat processing investment CBA-analysis supplementary activity true true false Slovenski jezik Angleški jezik Magistrsko delo/naloga 2018-02-16 08:49:41 2018-03-02 13:31:04 2022-08-01 18:04:08 2019-07-11 17:41:16 2018 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 URN:SI:UM:DK:RXGFWANG MAG_Pihlar_Alen_2018.pdf MAG_Pihlar_Alen_2018.pdf 1 D681EE529B1ACF080733BDCF5DEDE0FB 02faad4faa86e0600ff1683124324572f26417f6a9f38cf879a0065bd0b8321b ad7646cb-7c0f-11eb-bb7a-00155d0001ca 20.500.12556/dkum/31a0f8eb-c516-43bf-a7de-07d7037e4fb5 https://dk.um.si/Dokument.php?lang=slv&id=122125 Fakulteta za kmetijstvo in biosistemske vede 0 0 0