Application of controlling in agricultural production

U vrijeme rastućih potreba društva i sve viših troškova, nuţno je optimalno upravljati resursima. Svakim danom sve su teţi zadatci koji se stavljaju pred upravu. S jedne strane rastu zahtjevi potrošaĉa, ponuda postaje sve veća, konkurencija sve jaĉa, a s druge strane je buddžet koji je sve manji. Menaddžment postaje sve opterećeniji te mu je potrebna struĉna pomoć koju mu pružaju kontroleri. OPG Stjepan Marijanović tradicionalno se bavi ratarskom proizvodnjom, te ukupno obrađuje 58 ha zemljišta. Kada kontroler uđe u gospodarstvo provodi ekonomsku analizu podataka vezanih za poslovanje koji služe kao podloga za donošenje odluka. Kontroler je pomoću analitiĉke kalkulacije proizvodnje soje utvrdio da je financijski rezultat pozitivan te da je ostvarena dobit od 5.360,45 kn/ha. Cijena koštanja od 1,65 kn/kg je dobar pokazatelj jer prodajna cijena iznosi 2,46 kn/kg. Skalarnim obraĉunom financijskog rezultata proizvodnje kontroler je utvrdio da stopa poslovnog dobitka iznosi 51,34%, što znaĉi da se radi o iznimno profitabilnom gospodarstvu. Tehnološkom kartom proizvodnje ustanovljeno je da na gospodarstvu ne dolazi do nepotrebnog utroška rada ljudi i strojeva.In times of growing society needs and higher costs, it is necessary to optimally manage resources. Every day there are harder tasks to bi placed before the administration. On the one hand, consumer demands are growing, bids are getting bigger, competition is getting stronger, and on the other hand the budget is getting smaller. Management becomes more and more burdensome and it needs expert help provided by controllers. Family farm Stjepan Marijanović traditionally deals with crop production and handles 58 ha of land. When controller enters the farm, he conducts an economic analysis of business data that serves as the basis for decision making. By using analytical calculation of soybean production the controller has established that financial result is positive and the realized profit is 5.360,45 kn/ha. The cost price of 1,65 kn/kg is a good indicator because the sales price is 2,46 kn/kg. By scaling the financial result of production, the controller has determined that the business profit rate is 51,34%, which means it is an extremely profitable economy. With the technological production map, it was found that there is no unnecessary consumption of people and machinery on the farm