Specifics of controlling calculation in agricultural production

Dinamične gospodarske prilike zahtijevaju od poduzetnika brzu prilagodbu i donošenje brojnih poslovnih odluka, a preduvjet za to je učinkovit sustav menadžmenta i kontrolinga. Cilj rada je opisati značajke i specifičnosti kontrolinga proizvodnje te njegovu ulogu u kontekstu utvrđivanja realne proizvodne cijene i profitabilnosti svakog proizvoda. Iako je primjena kontrolinga u razvijenim tržišnim zemljama uobičajena praksa, hrvatski poduzetnici se teže odlučuju na uvođenja ove metode pri upravljanju i odlučivanju u poslovanju. Kontroling je funkcija i podsustav menadžmenta čija je svrha poboljšanje poslovanja, optimiziranje poslovanja, kapaciteta i resursa te racionalizacija troškova. Uvođenje kontrolinga ima cilj postojeće stanje dovesti do željenog u smislu poslovne učinkovitosti i konkurentnosti, pri čemu svako poduzeće zahtijeva individualan pristup.Dynamic economic conditions require from entrepreneurs to quickly adapt and make numerous decisions, and a prerequisite for this is an effective management and controlling system. Although the application of controlling is a common practice in developed market countries, Croatian entrepreneurs find it difficult to decide to introduce this method when managing and making decisions in business. Controlling is a management function and subsystem whose purpose is to improve operations, optimize operations, capacities and resources, and rationalize costs. The aim of introducing controlling is to bring the existing situation to the desired one in terms of business efficiency and competitiveness, whereby each company requires an individual approach. The aim of the work is to describe the features and specifics of production controlling and its role in the context of determining the real production price and profitability of each product

SUSTAVI OBRADE TLA U FUNKCIJI EKOLOŠKE STABILNOSTI

Stationary field experiment pertaining to the winter wheat in Croatia was performed during the three seasons. This study’s intention was to examine and diagnose the effect of tillage systems (TS) on soil chemical properties (soil acidity, phosphorus [P], potassium [K], and organic matter content). The TSs were as follows: CT — ploughing up to 30 cm depth, DT — disking up to 8-12 cm depth, LT — loosening up to 35 cm depth, and NT — no-tillage. The experimental design was a randomised block design in four repetitions, in which the basic TS plot amounted to 540 m2. Soil sampling for 0-30 cm soil layer was performed prior to setting up the experiment and subsequent to the three seasons with a total of 320 soil samples. Chemical analysis was performed according to standard pedological procedures. Economic indicators were calculated using economic equations and standards, whereas statistical analysis was performed with SAS 9.3 and Microsoft Excel 2016. Generated results indicate that the expressed accumulation of phosphorus and potassium appeared with a distinct vertical stratification in the systems with shallower tillage or no-tillage. At the same time, these TSs ensured the soil organic matter and soil fertility preservation. A conservable agricultural production of reduced soil tillage systems has its efficiency and vigor while providing soil degradation.Stacionarni poljski pokus za ozimu pšenicu u Hrvatskoj proveden je tijekom triju sezona . Namjera ovoga istraživanja bila je ispitati i dijagnosticirati utjecaj sustava obrade tla (TSs) na kemijska svojstva tla (kiselost tla, sadržaj fosfora, kalija i organske tvari. TSs-i su bili CT — oranje do 30 cm dubine; DT — tanjuranje do 8-12 cm dubine; LT — rahljenje do 35 cm dubine; NT — bez obrade tla. Eksperimentalni dizajn je bio randomizirani blok dizajn u četiri ponavljanja, u kojem je osnovna TSs parcela bila 540 m2 . Uzorkovanje za sloj tla 0-30 cm obavljeno je prije postavljanja pokusa i nakon triju sezona s ukupno 320 uzoraka tla. Kemijska analiza provedena jer prema standardnim pedološkim postupcima. Standardna statistička analiza provedena softverom SAS 9.3 i Microsoft Excel 2016. Dobiveni rezultati upućuju da se na sustavima s plićom obradom ili bez obrade javlja izražena akumulacija fosfora i kalija uz izraženu vertikalnu stratifikaciju. Istodobno ovi TSs-i osiguravaju konzervaciju organske tvari tla i očuvanje plodnosti tla. Poljoprivredna proizvodnja uz primjenu reduciranih sustava obrade tla ima svoju učinkovitost i snagu kroz sprječavanje degradacije tla

Forensic accounting in agriculture

Računovodstveni izvještaji predstavlju glavne izvore informacija o posjedovnoj strani i uspješnosti poduzeća. Manipulacije računovodstvenim informacijama rade se s ciljem prikrivanja stvarnog stanja u poduzeću. U procesu otkrivanja prijevara forenzičari se koriste računalnom opremom i posebno dizajniranim programima za pregled i usporedbu podataka poslovnih knjiga poduzeća koje je pod kontrolom. Ukoliko se uoče nepravilnosti, pokreće se istraga nad tim poduzećem s ciljem sprječavanja kriminalnih radnji. Najpoznatija tehnika koja se koristi je „Data mining“, a temelji se na Benfordovom zakonu. I u poljoprivredi dolazi do poslovnih prijevara te se prepoznala potreba za primjenom forenzičnog računovodstva.There is hardly any company that has not met with a certain kind of fraud, either internal or external by nature. The financial statements are the main source of information about the assets and success of a company. Manipulation of accounting information is made with the aim of concealing the real situation of a company. In the process of uncovering the organized crime, forensic experts use computers and specially designed programs that greatly facilitate the review and comparison of data from the examined business accounts. If, during the review, they identify some illogical irregularities, they begin to conduct investigation of the company in order to uncover and prevent organized crime. The most famous technique used is “data mining” which is based on Bedford’s law. In every country institutions for the fight against organized crime have been established to carry out forensic accounting and fight the organized crime. Such institutions have statutory powers that can and must be used

Economic Efficiency of Tobacco Production: a Case Study

Proizvodnja duhana u Hrvatskoj odvija se pretežito na obiteljskim poljoprivrednim gospodarstvima. Pri istoj se primjenjuju i postupci sušenja, pripreme i pakiranja za prodaju. Cilj rada bio je utvrditi ekonomsku učinkovitost proizvodnje duhana na OPG Dumančić iz Kutjeva za razdoblje od 2012. do 2016. godine. Temeljem prikupljenih podataka o tehnološko-ekonomskim činiteljima proizvodnje, načinjene su kalkulacije kao osnova za izračun pokazatelja uspješnosti proizvodnje. Najveća dobit ostvarena je u 2013. godini u iznosu od 14.876,64 kn/ha. Najznačajniju stavku u strukturi prihoda ima poticaj, a u strukturi troškova rad ljudi. Vrijednosti ekonomskih pokazatelja, proizvodnost (4,53-1,57 kg/satu), ekonomičnost (1,31-1,57) i rentabilnost (31,16-56,69 %) ukazuju na ekonomski učinkovitu proizvodnju duhana na analiziranom gospodarstvu.Tobacco production in Croatia is predominantly carried out on family farms. The same applies to drying, preparation and packing for sale. The aim of this paper was to determine the economic efficiency of tobacco production at family farm Dumančić from Kutjevo for the period 2012-2016. Based on the collected data of technological and economic factors of production, calculations were made as a basis for defining production performance indicators. The highest profit was realized in 2013 in the amount of 14.876,64 HRK per hectare. Incentive was determined as the most significant item in the structure revenue and cost of labor in the structure. In the case of the analyzed family farm the values of economic indicators of productivity, economy and profitability point to an economically efficient production of tobacco

AGRICULTURAL PRODUCERS PERCEPTIONS OF THE FARM ACCOUNTING DATA SYSTEM (FADS)

Postupak prilagođavanja Republike Hrvatske standardima Europske unije podrazumijeva mnogobrojne promjene u poljoprivrednoj proizvodnji. Jedna od njih je uvođenje i provedba Sustava poljoprivrednih knjigovodstvenih podataka na komercijalnim poljoprivrednim gospodarstvima. Cilj ovog sustava je praćenje i vrednovanje proizvodnih, ekonomskih te financijskih rezultata proizvodnje i poslovanja. U svrhu istraživanja provedeno je osobno ispitivanje usmjereno na utvrđivanje informiranosti poljoprivrednih proizvođača o uvođenju i provedbi navedenog sustava. U istraživanju su sudjelovali nositelji obiteljskih poljoprivrednih gospodarstava Vukovarsko-srijemske i Osječkobaranjske županije. Dobiveni rezultati upućuju da 85% ispitanika nema nikakvih spoznaja o uvođenju Sustava poljoprivrednih knjigovodstvenih podataka, dok je 15% proizvođača informirano o uvođenju navedenog Sustava. Oko 72% ispitanika računovodstvo vodi iz obveze, ne prepoznavajući koristi računovodstvenih informacija u organiziranju i planiranju proizvodnje, a samo se 28% proizvođača izjasnilo da prepoznaje koristi računovodstvene evidencije. Osim nedostatka aktualnih informacija vezanih uz proizvodnju, poljoprivredni proizvođači ne vode redovito niti temeljne evidencije poslovanja. Neophodna je stalna edukacija poljoprivrednih proizvođača i suradnja s odgovarajućim institucijama kako bi im se približila aktualna događanja i mogućnosti poboljšanja rezultata proizvodnje. Gospodarski subjekti koji raspolažu redovito evidentiranim i točnim podacima s vlastitog gospodarstva kroz povratna izvješća mogu kontrolirati i unaprijediti rezultate poslovanja te donijeti važne poslovne odluke.Prior to the accession of Croatia to the European Union, there are many changes required in the agricultural sector, such as implementation of the Farm accounting data system by all agricultural producers dealing with commercial agriculture. The aim is to monitor and evaluate production parameters, as well as economic and financial results of production and overall agricultural business. Within this study, the survey was carried out by a direct method to assess the level of awareness of agricultural producers of implementation of the mentioned system. The survey focused on family farms operating in the areas of Vukovar-Srijem and Osijek-Baranja counties. The survey results indicate that 85% of producers had no information on the introduction of FADS. Only 28% of producers stated that they recognized benefits of accounting data records, and remaining 72% of examinees practiced accounting only because it was legally binding, but they did not recognize benefits of accounting data for planning and organisation of their production. Besides lacking the accurate information for production planning, agricultural producers often do not keep records of basic business operations. There is a need to continuously train agricultural producers and to establish cooperation with relevant institutions in order to introduce them to current trends and possibilities for improvements of production results. Agricultural producers that regularly record accurate data on their own activities are able to control and improve their business results by means of feedback reporting, and are also more successful in reaching right business decisions

ANALIZA TOČKE POKRIĆA TROŠKOVA U PROIZVODNJI KONZUMNIH JAJA

A conducted research analyzes two systems of egg production, the conventional, commercial egg production and the egg production with a higher nutritive value - PUFA n-3 enriched eggs. Financial result of eggs production with PUFA n-3 is significantly higher than that of the conventional production - profitability of the conventional production was 19.29% and the one with PUFA n-3 enriched eggs 36.10%. It is, therefore, important to evaluate the efficiency of the use of capital based on the profitability of capital that is in the conventional egg production 23.9%, and in the production of PUFA n-3 enriched eggs 56.1%. According to the results of investigation, it is necessary to produce 258 eggs in the conventional egg production, whereas in the production of enrichments eggs with PUFA n-3 breakeven point (BEP) is lower and amounts 204 eggs per laying hen per year. A higher cover rate with a difference of 10% (42.99±53.07) confirms that the production of enrichments eggs with PUFA n-3 is economically more efficient.Učinkovitost proizvodnje jaja moguće je analizirati tehnološki i ekonomski. Analizirana su dva sustava proizvodnje jaja, konvencionalna tržišna proizvodnja i proizvodnja jaja visoke nutritivne vrijednosti, obogaćena jaja s PUFA n-3. Financijski rezultat u proizvodnji obogaćenih jaja s PUFA n-3 značajno je viši u odnosu na konvencionalnu proizvodnju - profitabilnost konvencionalne proizvodnje bila je 19,29% a proizvodnje obogaćenih jaja s PUFA n-3 36,10%. Učinkovitost kapitala u konvencionalnoj proizvodnji jaja iznosi 23,9%, a u proizvodnji jaja obogaćenih s PUFA n-3 je 56,1%. Prema rezultatima istraživanja primjenom analize točke pokrića, neophodno je proizvesti 258 jaja u konvencionalnoj proizvodnji, dok je obogaćenih jaja s PUFA n-3 potrebno proizvesti 204 po nesilici godišnje. Viša stopa pokrića rezultira razlikom od 10% (42,99±53,07), što potvrđuje da je proizvodnja obogaćenih jaja s PUFA n-3 ekonomski učinkovitija

ANALIZA TOČKE POKRIĆA TROŠKOVA U PROIZVODNJI KONZUMNIH JAJA

A conducted research analyzes two systems of egg production, the conventional, commercial egg production and the egg production with a higher nutritive value - PUFA n-3 enriched eggs. Financial result of eggs production with PUFA n-3 is significantly higher than that of the conventional production - profitability of the conventional production was 19.29% and the one with PUFA n-3 enriched eggs 36.10%. It is, therefore, important to evaluate the efficiency of the use of capital based on the profitability of capital that is in the conventional egg production 23.9%, and in the production of PUFA n-3 enriched eggs 56.1%. According to the results of investigation, it is necessary to produce 258 eggs in the conventional egg production, whereas in the production of enrichments eggs with PUFA n-3 breakeven point (BEP) is lower and amounts 204 eggs per laying hen per year. A higher cover rate with a difference of 10% (42.99±53.07) confirms that the production of enrichments eggs with PUFA n-3 is economically more efficient.Učinkovitost proizvodnje jaja moguće je analizirati tehnološki i ekonomski. Analizirana su dva sustava proizvodnje jaja, konvencionalna tržišna proizvodnja i proizvodnja jaja visoke nutritivne vrijednosti, obogaćena jaja s PUFA n-3. Financijski rezultat u proizvodnji obogaćenih jaja s PUFA n-3 značajno je viši u odnosu na konvencionalnu proizvodnju - profitabilnost konvencionalne proizvodnje bila je 19,29% a proizvodnje obogaćenih jaja s PUFA n-3 36,10%. Učinkovitost kapitala u konvencionalnoj proizvodnji jaja iznosi 23,9%, a u proizvodnji jaja obogaćenih s PUFA n-3 je 56,1%. Prema rezultatima istraživanja primjenom analize točke pokrića, neophodno je proizvesti 258 jaja u konvencionalnoj proizvodnji, dok je obogaćenih jaja s PUFA n-3 potrebno proizvesti 204 po nesilici godišnje. Viša stopa pokrića rezultira razlikom od 10% (42,99±53,07), što potvrđuje da je proizvodnja obogaćenih jaja s PUFA n-3 ekonomski učinkovitija