Costs in the function of business decision making for mushroom production

Gljivarstvo je poljoprivredna grana koja se posljednjih godina sve više razvija u Republici Hrvatskoj. Pri tome se poseban naglasak pridaje razvoju tehnologije koja bi ubrzala proces proizvodnje, povećala prinose i minimalizirala ljudski rad u samoj proizvodnji. Uzgoj šampinjona analiziran je na gospodarstvu s mjesečnom proizvodnjom šampinjona od 15.000 kg, što godišnje čini ukupno 180.000 kg. Izračuni se temelje na razlici troškova ručnog i strojnog rada punjenja uzgojne prostorije. Prag korisnosti ili točka pokrića iznosi 83.414 kg, a prikazuje razinu proizvodnje pri kojoj ručni i strojni način rada imaju jednake troškove. Za proizvodnju iznad navedene količine isplativo je koristiti liniju strojeva za rinfuzno punjenje, dok je za količinu ispod navedenog iznosa ekonomski učinkovitije ručno punjenje uzgojne prostorije. Na analiziranom gospodarstvu smanjenje troškova primjenom strojnog rada iznosi 167.778,00 kn. Ukupna investicija u kupnju stroja iznosi 1.207.500,00 kn, a povrat je 7,2 godine.Mushroom growing, as a branch of agriculture has been rapidly developing in recent years. Emphasis is particularly put on the application of technology that can accelerate the production process to increase yield and to minimize human labor invested in production. Mushroom production was analyzed on a farm with a monthly production of 15,000 kg or an annual production of 180,000 kg. The calculations were based on the defined difference between the costs of manual labor and machine service invested in the mushroom growing room. The break-even point or the coverage point was set at 83,414 kg, referring to the production level with the same manual and machine work costs. Machine refilling for mushroom production above the mentioned amount is more profitable, while manual refilling is economically efficient within the production below the determined amount. On the analyzed farm, applied machine work led to the lowering of costs for 167,778.00 HRK per year. Purchase of machinery requires a total investment of 1,207,500 HRK with the return of 7.2 years