USE OF CALCULATIONS BASED ON VARIABLE COSTS IN GRAPEVINE PRODUCTION

Glavni proizvod vinove loze je grožđe. Ono predstavlja važnu prehrambenu namirnicu koja se može koristit u različite svrhe. U radu je analizirana proizvodnja grožđa poduzeća Kronos d.o.o. Dobivenim knjigovodstvenim podacima izrađena je kalkulacija na temelju varijabilnih troškova, a na temelju podataka iz kalkulacije izračunata je cijena koštanja, pokriće varijabilnih troškova (PVT) i pokazatelji uspješnosti proizvodnje. Cijena koštanja kilograma grožđa iznosi 2,52 kn. Pokriće varijabilnih troškova je 2.659,24 kn/ha što znači da je ostvaren pozitivan financijski rezultat. Koeficijent ekonomičnosti iznosi 1,09 što upučuje na ekonomičnu proizvodnju grožđa, a stopa rentabilnosti 8,21%. Proizvodnost rada je 28.79 kg/sat što znači da se za jedan sat proizvede 28,79 kg grožđa. U strukturi troškova najveći udjel zauzima ljudski rad 27.52%.The main product of the grapevine is grape. It is an important food ingredient that can be used for different purposes. This paper analyzed the production of grapes by the company Kronos d.o.o. Calculations have been made on the variable costs, based on the accounting data to calculate the price, coverage of variable costs and production success rate. Cost price of a kilogramme of grapes is 2,52 kn. Coverage of variable costs is 2.659,24 kn/ha which means that there was a positive financial result. The coefficient of efficiency is 1,09 which indicates an economical production of grapes, and the cost-effectiveness is 8.21%. Labor productivity is 28,79 kilogramme/hour which means that for one hour of work 28,79 kilogramme of grapes are produced. In the cost structure the largest percentage of 27,52% makes human labor. This proves that the production of grapes is labor - intensive