Bookkeeping production and redemption of sunflowers

Abstract

U ovom završnom radu obrađena je proizvodnja suncokreta u poduzeću Felix d.o.o., te otkup u poduzeću PIK Vinkovci. Pod proizvodnjom se podrazumijeva pravilna agrotehnika (plodored, obrada, priprema tla, gnojidba, sjetva, njega i žetva). Prinosi mogu znatno varirati jer ovise o mnogo čimbenika,a najvažniji su vremenski uvjeti. Nakon žetve, suncokret se vozi u silose PIK-a. Prije ulaska u silos suncokret mora proći detaljne analize i kontrole što je popraćeno brojnim knjigovodstvenim ispravama. Temeljem kalkulacije, utvrđen je pozitivan financijski rezultat u iznosu od 2.686,40 kn/ha, te ekonomična (1,31 %) i rentabilna proizvodnja (31,22%).In this graduation paper I have described the production of sunflower in Felix Ltd. firm and its repurchase in PIK Vinkovci. Production includes appropriate agro-technology (crop rotation, cultivation and preparation of soil, its fertilization, sowing and harvest). Crops can vary significantly because they depend on many factors, weather conditions being the most important. After the harvest, the sunflower was transported into the silos of PIK Vinkovci. Before being stored into the silos, the sunflower has to undergo detailed analysis and control, which is followed by numerous accounting documents. The profit of 2,686.40 kn/ha has been calculated, as well as economical (1.31%) and profitable (31.22%) production