ANALIZA TOČKE POKRIĆA TROŠKOVA U PROIZVODNJI KONZUMNIH JAJA

Abstract

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

    Similar works