DEVELOPMENT OF SIMULATION MODEL FOR TOURIST FARMS TO SUPPORT BUSINESS DECISION

Simulacijski model izletniške kmetije omogoča analizo uspešnosti gospodarjenja kmetije z izletniškim turizmom kot dopolnilno dejavnostjo. Podmodeli kalkulacij na ravni proizvoda in storitev vključujejo poleg lastnih baz podatkov simulacijskega modela tudi vnos konkretnih podatkov o vrsti, količini in ceni stroška. Model omogoča prilagajanje vstopnih podatkov za natančen izračun ključnih ekonomskih kazalcev (prihodki, stroški, dohodek, dobiček, izguba, likvidnost kmetije). Uporabo modela omogoča tabelarični računalniški generator Excel. Model je namenjen podpori poslovnim odločitvam pri načrtovanju in kontroli poslovnega rezultata ter pri obvladovanju stroškov v poslovnem procesu. Z modifikacijo nekaterih dejavnikov so v raziskavi prikazani izračuni ekonomskih kazalnikov za štiri variante poslovnih odločitev: kmetija brez turistične dejavnosti, kmetija s turistično dejavnostjo v manjšem obsegu in dve varianti kmetije s turistično dejavnostjo v večjem obsegu ob različni zasedenosti. Iz rezultatov primerjalne analize je razvidno, da je kmetija s turistično dejavnostjo v večjem obsegu in z večjo zasedenostjo poslovno uspešnejša, ker prinaša boljši prihodek in večji ostanek dohodka za delovno silo na kmetiji.The simulation model of a farm with tourism was built to analyse economic efficiency of such an enterprise. Submodels of calculations for products and services in the simulaton model include exact input data about type, amount and price of costs as well as its own data base. Adjusting input data is possible in order to get exact calculation of the most important economic ratios such as revenue, production costs, income, profit, loss, liquidity. The model is supported by a computer program using the Excel for Windows software package. It is developed to help in decision making process at planning, controlling and cost managing on a farm enterprise. In the research four variants of business decisions with modification in some production parameters were analysed: the farm without tourist activity, the farm with smaller range of tourist activity and two variants of farms with larger turist capacity and different annual number of guests. For each of them economic ratios were calculated. Results of comparable analysis show that the farm with larger turist capacity and bigger annual number of guests is more economically efficient. The formation of a farm with tourism like that brings higher revenue and better income for farm labour