Develop a model for assessing investments in the meat processing and tourism facilities on pig farm

Za podporo odločitvi kmetije za investicijo v predelavo mesa in turistične kapacitete na prašičerejski kmetiji smo razvili model, ki nam služi kot podpora pri odločitvi za investicijo. Model zajema na strani odhodkov višino investicije in na strani prihodkov prodajo treh mesnih izdelkov ter prihodek s strani nastanitvenih objektov. Za izračun lastne cene mesnih izdelkov je bil v okviru modela razvit podmodel, ki nam to omogoča. Lastna cena za domačo suho salamo je 1,33 € / kos, za zaseko 1,34 € / kos in za meso iz tunke 2,42 € / kos. Neto sedanja vrednost ob predpostavljenih prodajnih cenah ter 6 % letni obrestni meri znaša 35.422,53 €, pri 8 % 20.367,17 €, pri 10 % 7.268,78 € ter pri 12 % -4.181,17 €. Izračunana maksimalna letna obrestna mera (interna stopnja donosnosti – ISD) znaša 11,24 %. Z 20 % in 10 % podražitvijo in 20 % ter 10 % pocenitvijo prodajnih cen vseh izdelkov in storitev smo predstavili gibanje neto sedanje vrednosti ob različnih cenah.To support the decision to invest in farm meat processing and tourism facilities on the pig farm, we develop a model that serves as support for the decision to invest. The model includes the expenditure side, the amount of investments and the income the sale of three meat products and revenue from accommodation. For the calculation of the cost price of meat products has been developed in the framework of the model sub-model which enables us to achieve. The cost price of the home dry salami is 1.33 € / pcs, for € 1.34 lard / meat pieces and fried in lard € 2.42 / pc. Net present value of the assumed selling prices and 6% annual interest rate is 35.422.53 €, 20.367.17 € in 8%, and 10% in 7.268.78 € and 12% -4.181.17 €. The calculated maximum annual interest rate (internal rate of return - IRR) is 11.24%. With 20% and 10% increases to 20% and 10% cheaper selling prices of all products and services are presented net present value of movement at different prices