lj je ovog rada utvrđivanje ekonomske isplativosti proizvodnje sadnica jabuke. Prije svakog istraživanja isplativosti, korisno je uvidjeti snage, slabosti, prilike i prijetnje, što se vrlo detaljno može prikazati SWOT analizom. Najvažnije snage ove proizvodnje u prvom redu odlikuju se tradicijom i iskustvom, te velikim brojem sorti sadnica, dok su slabosti uglavnom vezane uz pojavu mješovitih matičnjaka i lošijom razinom tehnologije. Financijska analiza provedena u radu sastoji se od izračuna računa dobiti i gubitka, praga profitabilnosti, odnosno točke pokrića proizvodnje, ekonomskih pokazatelja ekonomičnosti, rentabilnosti i proizvodnosti. Prema ekonomskim pokazateljima, ova je proizvodnja ekonomična (Ep=1,46) i rentabilna (Rp=26,45 %).The aim of this paper is to determine the economic profitability of apple seedling production. Before each cost-effectiveness study, it is useful to identify strengths, weaknesses, opportunities and threats, and for this we need a SWOT analysis. The most important strength of this production is in its product, which is characterized by tradition and experience, and a large number of varieties of seedlings, while the weaknesses are mainly related to the emergence of mixed rootstocks, and poorer levels of technology. The financial analysis conducted in this paper consists of the calculation of the profit and loss account, the profitability threshold or the break-even point of coverage of production, economic indicators of cost-effectiveness, rate of return and productivity. According to economic indicators, this production is cost-effective (Ep = 1.46), and profitable (Rp = 26.45%)
