Development of an activity based cost accounting system for OÜ Rannu Seeme and analysis using experimental Farm Field School

Magistritöö Ökonoomika ja ettevõtluse õppekavalTootmise konkurentsivõime hindamisel on oluline, et ettevõte omab selget ülevaadet toomiskuludest ja teab toote omahinda. Magistritöö eesmärgiks on kujundada OÜ Rannu Seeme kuluarvestus tegevuspõhiseks ning hinnata Põllukooli kultuuride majanduslikku tulemit. Eesmärgi saavutamiseks kasutatakse nii kvantitatiivset (dokumendivaatlus ja - analüüs) kui ka kvalitatiivset (poolstruktureeritud intervjuu) uurimismeetodit. Erinevate autorite poolt käsitletud teooriad on aluseks empiirilisele osale. Magistritöö koostamisel kasutab autor võrdlusuuringut, kus võrdluses on tegevuspõhised kulud ning sortide omahinnad ja kogutootlikkus. Põllukooli talirapsi katses oli 16 sorti ning talinisu katses 9 sorti. Mõlemal katsel kasutati kolme väetusprogrammi ning mitmeid taimekaitseprogramme. Katsed toimusid OÜ Rannu Seeme põllul erinevatel aastatel. Tegevuspõhise kuluarvestussüsteemi loomiseks leitakse tegevused, mis on saagi tootmiseks vajalikud, leitakse masintööde hinnad ning lisatakse juurde sisendid ning nende maksumused. Omahinnad leitakse tootmiskulude saagikuse alusel. Seejärel antakse saadud andmete põhjal ülevaade sortide kogutootlikkusest. Magistritöö käigus tuuakse välja ka riskid, mis on katseaastatel olnud tulemuste mõjutajateks.It is important that the company has a clear overview of production costs and knows the cost price of the product, when assessing the competitiveness of production. The aim of the Master's thesis is to develop the cost accounting of OÜ Rannu Seeme as being activitybased and to assess the economic results of the crops of the Farm Field School. The aim is achieved using both quantitative (document observation and analysis) and qualitative (semi-structured interview) research methods. The basis is the treatment of theories by different authors, which provide the basis for the empirical part. The author, in compiling the Master's thesis uses a comparative study, where the basis of comparison is activitybased costs, as well as the cost price of varieties and total productivity. The field studies of winter rape experiments included 16 varieties and the winter wheat experiments 9 varieties. Both experiments used three fertilising programmes and different plant protection programmes. The experiments were performed in different harvest years, on the fields of OÜ Rannu Seeme. The creation of an activity-based cost accounting system requires establishing the activities that are required for producing a crop. The costs of machine work are found, to which are added the inputs, together with their costs. The cost price is determined on the basis of the yield of production costs. Thereafter, on the basis of the data obtained, an overview of the total yield of the varieties is given. The Master's thesis also highlights the risks that have influencing the results in the years of experimenting