prikaz prve stranice dokumenta ANALIZA TOĈKE POKRIĆA U PROIZVODNJI JABUKA
  Download
PDF 1.04 MB
master's thesis
ANALIZA TOĈKE POKRIĆA U PROIZVODNJI JABUKA
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of agriculture, 2016. urn:nbn:hr:151:230129
Vida, Daria
Josip Juraj Strossmayer University of Osijek
Faculty of Agrobiotechnical Sciences Osijek
Department of Bioeconomics and Rural Development

Institutional repository: Repository of the Faculty of Agrobiotechnical Sciences Osijek

Cite this document

Vida, D. (2016). ANALIZA TOĈKE POKRIĆA U PROIZVODNJI JABUKA (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:151:230129

Vida, Daria. "ANALIZA TOĈKE POKRIĆA U PROIZVODNJI JABUKA." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, 2016. https://urn.nsk.hr/urn:nbn:hr:151:230129

Vida, Daria. "ANALIZA TOĈKE POKRIĆA U PROIZVODNJI JABUKA." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, 2016. https://urn.nsk.hr/urn:nbn:hr:151:230129

Vida, D. (2016). 'ANALIZA TOĈKE POKRIĆA U PROIZVODNJI JABUKA', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, accessed 18 November 2024, https://urn.nsk.hr/urn:nbn:hr:151:230129

Vida D. ANALIZA TOĈKE POKRIĆA U PROIZVODNJI JABUKA [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek; 2016 [cited 2024 November 18] Available at: https://urn.nsk.hr/urn:nbn:hr:151:230129

D. Vida, "ANALIZA TOĈKE POKRIĆA U PROIZVODNJI JABUKA", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, Osijek, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:151:230129

Metadata
TitleANALIZA TOĈKE POKRIĆA U PROIZVODNJI JABUKA
Title (english)BREAK-EVEN ANALYSIS IN APPLE PRODUCTION
AuthorDaria Vida
MentorLjubica Ranogajec (mentor)
Committee memberJadranka Deže (predsjednik povjerenstva)
Committee memberTihana Sudarić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Agrobiotechnical Sciences Osijek
(Department of Bioeconomics and Rural Development)
Osijek
Defense date and country2016-09-13, Croatia
Scientific / art field,
discipline and subdiscipline		BIOTECHNICAL SCIENCES
Agronomy
Economics
Abstract
Voćarstvo predstavlja jednu od najstarijih grana poljoprivrede, koja se bavi uzgojem kulturnih voćaka u cilju proizvodnje voća zbog hranjive i dijetetske vrijednosti. U radu je analizirana proizvodnja jabuka OPG-a Habuš. Dobivenim knjigovodstvenim podacima izraĊena je kalkulacija na temelju varijabilnih troškova, a na temelju podataka iz kalkulacije izraĉunata je cijena koštanja, pokriće varijabilnih troškova (PVT) i pokazatelji uspješnosti proizvodnje jabuka. Cijena koštanja kilograma jabuke iznosi 1,04 kn. Pokriće varijabilnih troškova je 219.700,00 kn što znaĉi da je ostvaren pozitivan financijski rezultat. Koeficijent ekonomiĉnosti iznosi 2,06, što upućuje na ekonomiĉnu proizvodnju jabuka, a stopa rentabilnosti 51,48 %. Proizvodnost rada je 51,02 kg/sat što znaĉi da se za jedan sat proizvede 51,02 kg jabuka. U strukturi troškova najveći udjel zauzima ljudski rad 45 %. Toĉka pokrića za analiziranu proizvodnju iznosi 138.666,66 kg. SWOT analizom su utvrĊene snage, slabosti, prilike i prijetnje u proizvodnji jabuka.
Abstract (english)
Fruit growing is one of the oldest branch of agriculture, which deals with cultural fruit trees to produce fruit for nutritional and dietary value. The study analyzes the production of apple OPG Habuš. Obtained accounting data made calculations based on variable costs, based on data from the calculations calculated cost price, cover variable costs (PVT) and indicators of apple production. The cost price of a kilogram of apples is 1.04 kn. Variable cost coverage is 219,700.00 kn which means that it achieved positive financial results. Economy coefficient of 2.06, which indicates the economical production of apples, a rate of return to 51.48%. Labour productivity was 51.02 kg / hour which means that for one hour produced 51.02 kg of apples. In the cost structure of the largest share takes human labor 45%. Break-even point for the analyzed production is 138,666.66 kg. SWOT analysis have been identified strengths, weaknesses, opportunities and threats in apple production.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:151:230129
Study programmeTitle: Agroeconomics
Study programme type: university
Study level: graduate
Academic / professional title: magista/ magistra inženjer/inženjerka agroekonomika (magista/ magistra inženjer/inženjerka agroekonomika)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Public notediplomski rad
Created on2016-09-27 11:09:01