Break even point implementation in crop production

Abstract

U diplomskom radu učinjena je analiza tehnoloških činitelja ratarskih kultura i to kukuruza, pšenica, ječma i zobi. Predmet istraživanja bila je primjena točke pokrića troškova u planiranju ratarske proizvodnje za dvije godine (2020. i 2021.) na OPG-u Ana Štimac. Proizvodnja tih kultura odvija se na zemljištu koje ima veliki proizvodni potencijal, uz mogućnost ostvarivanja visokih prinosa. Kalkulacija proizvodnje predstavlja računski postupak za izračunavanje cijena, pomoću nje saznajemo pokrivaju li se djelomično ili u cijelosti utrošeni elementi procesa rada. Model točke pokrića omogućuje utvrđivanje ekonomskog učinka proizvodnje, a dobiveni rezultati su značajni pri planiranju plodoreda, sastavljanju strukture sjetve i donošenju poslovnih odluka. Usporedbom ekonomskih pokazatelja uspješnosti u analiziranim godinama, utvrđene su razlike. Prema prikazanim rezultatima u 2021. godini u odnosu na 2020. godinu ostvareni su veći i prihodi i troškovi, no neto financijski rezultat se smanjio za 23%. pri proizvodnji pšenice u 2020. godini ostvaren je najveći neto financijski rezultat u iznosu 260,30 €/ha, dok je proizvodnja ječma imala najveći koeficijent ekonomičnosti od 1,65 te stopu rentabilnosti od 63,79%. U 2021. godini najveća uspješnost po ha po pitanju svih analiziranih pokazatelja ostvarena je u proizvodnji kukuruza. Neto financijski rezultat iznosio je 188,16 €/ha, ekonomičnost 1,26 te rentabilnost 21,59 %.The MA thesis presents an analysis of the technological factors of agricultural crops, namely corn, wheat, barley and oat. The subject of the research was the application of the break-even in the planning of agricultural production for two years (2020 and 2021) at the family-run farm, OPG Ana Štimac. The production of these crops takes place on land that has great production potential, with the possibility of achieving high yields. Production calculation represents a calculation procedure for calculating prices, with the help of which we observe whether consumed elements of the work process are covered partially or fully. The break-even model enables determining the economic effect of production, and the obtained results are significant when planning crop rotations, fabricating the sowing structure and making business decisions. By comparing the economic performance indicators in the analysed years, differences were found. According to the presented results, in 2021 compared to 2020, both revenues and expenses were higher, but the net financial result decreased by 23%. Wheat production in 2020 achieved the highest net financial result in the amount of €260.30/ha, while barley production had the highest economic coefficient of 1.65 and a profitability rate of 63.79%. In 2021, the highest performance per ha in terms of all analysed indicators was achieved in corn production. The net financial result was €188.16/ha, economical factor 1.26 and profitability 21.59%