COSTS IN THE FUNCTION OF DECISION-MAKING IN THE MUSHROOM PRODUCTION

Gljivarstvo je poljoprivredna grana koja se sve više razvija kako u Republici Hrvatskoj, tako i u svijetu. Naglasak se stavlja na razvoj same tehnologije proizvodnje 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 iznosi 180.000 kg. Izračuni se temelje na razlici troškova ručnog i strojnog rada punjenja uzgojne prostorije. Prag korisnosti ili točka pokrića je razina proizvodnje na kojoj ručni i strojni način rada imaju jednake troškove. U slučaju ručnog i strojnog punjenja uzgojne prostorije prag korisnosti iznosi 82.802 kg. Za proizvodnju iznad navedene količine isplativo je koristiti liniju strojeva za rinfuzno punjenje, dok za količinu ispod navedenog iznosa, ekonomski učinkovitije je ručno punjenje uzgojne prostorije. Na analiziranom gospodarstvu smanjenje troškova primjenom strojnog rada iznosi 168.298,00 kn. Ukupna investicija u kupnju stroja iznosi 1.207.500,00 kn, a povrat je 7,2 godine.Mushroom cultivation is an ever-growing agricultural branch in the Republic of Croatia as well as in the world. Emphasis is put on the development of the production technology itself that would accelerate the production process, increase yields and minimize human labor in the production itself. Mushroom growing was analyzed on a farm with a monthly production of 15,000 kg of mushrooms, which is 180,000 kg per year. The calculations are based on the difference between the cost of manual and machine filling of a growing room. The usefulness threshold or the coverage point is the level of production on which manual and machine mode have the same cost. In the case of manual and machine filling the breeding rooms, the utility threshold is 82,802 kg. To produce the above mentioned amount, it is cost-effective to use a line of refilling machines, while for the quantity below this amount, it is more economically feasible to manually fill the breeding space. In the analyzed economy, the reduction of costs by using machine work amounts to 168.298,00 kn. The total investment in the purchase of the machine is 1.207.500,00 kn, and the return is 7.2 years