Financial analysis of a barn construction investment - a case study

V diplomski nalogi smo izvedli finančno analizo investicije na kmetiji Meolic. Za analizo je bila uporabljena metoda kalkulacij skupnih stroškov, kjer so se ocenili pomembnejši ekonomski parametri reje. Sledila je uporaba primerjalne analize skupnih prihodkov in stroškov (Cost Benefit analiza-CBA), kjer so se ocenili pomembnejši finančni parametri (neto sedanja vrednost, interna stopnja donosnosti in doba povratka investicije). Predvideva se investicija v dozidavo hleva za vzrejo prašičev pitancev kapacitete 260 prašičev ter vzrejališče za vzrejo tekačev kapacitete 128 pujskov. V investicijo so vključeni še notranja oprema, gnojna jama, cisterna, viličar ter ureditev dvorišča. Objekt bo dozidava k obstoječemu objektu. Skupna vrednost naložbe znaša 551.635 €. Za izvedbo investicije se pričakuje 45 % nepovratnih sredstev. Investicija je upravičena že v drugem letu. Koeficient ekonomičnosti je ocenjen na vrednost 1,46.In the diploma thesis, a financial analysis of an investment at the Meolic farm was performed. The method of calculating total costs was used for the analysis, where the most important economic parameters of husbandry were assessed. This was followed by a comparative analysis of total revenues and costs (Cost Benefit analysis-CBA), where the most important financial parameters were evaluated (net present value, internal rate of return and investment return period). The plan included an investment in the addition of a barn for breeding suckler pigs with the capacity of 260 pigs and a breeding facility for breeding runners with a capacity of 128 piglets. The investment also included interior equipment, a manure pit, a slurry tanker, a forklift and the landscaping of the yard. The facility would be an addition to the existing facility. The total value of the investment amounted to €551,635. For the implementation of the investment, 45% of the grant is expected. The investment is already justified in the 2nd year. The efficiency coefficient is estimated at 1.46