FINANCIAL ANALYSIS OF INVESTMENT IN NEW FARM BUILDING, SLAUGHTER HOUSE AND MEAT PROCESSING FACILITY FOR PIGS

Za podporo odločitvi investirati v novogradnjo hleva za svinje in klavno predelovalni obrat na analizirani kmetiji smo razvili model, ki bo služil kot podpora pri odločitvi za investicijo. Na strani odhodkov model zajema stroške kot so: krma, surovine, elektrika, voda,…, na strani prihodkov pa prodajo mladic in pitancev, ter končnih proizvodov (salame, prekajena rebra, meso iz tunke, zaseka). Rezultati kažejo, da se investicija v novogradnjo hleva za 30 plemenskih svinj, pri 8 % obrestni meri, povrne glede na parametre po dveh letih obratovanja hleva v 10. letu, NSV znaša 4.435 €. Pri 5,50 % obrestni meri se investicija povrne glede na vhodne parametre modela (prav tako po dveh letih obratovanja hleva) v 9. letu, kjer je ocenjena NSV znaša 8.308 €. Rezultati klavno predelovalnega obrata kažejo, da se investicija pri 8 % obrestni meri po štirih letih obratovanja povrne 17. leto, NSV znaša 3.421 €. Pri 5,50 % obrestni mera pa se investicija glede na vhodne parametre modela po treh letih obratovanja klavno predelovalnega obrata prav tako povrne 17. leto. Ocena NSV znaša 3.357 €.We developed a model to support a decision to invest in building a new barn and slaughter and processing facilities for a pig farm. The model in based on an example of the farm is being analzed and will serve as decision support fort he planned investment. The cost for fodder, raw materials, electricty and water and included in the model, along with expenses in relation to selling off spring, porkes and final products (salami, smoked pork ribs, \u27\u27tunka\u27\u27, and minced lard). The data indicate that investing in new-build barn for 30 breeding pigs at an 8 % interest rate repays in the 10th year, considering the parameters in the 2nd year of operating a barn. The NPV is €4.435. The investment repays in the 9th year, considering the input parameters of the model as a 2nd-year barn operation with a 5.50 % interest rate. The estimated NPV in 9th is €8.308. The results of the slaughter and processing facilities indicate that investment at an 8 % interest rate repays in the 17th year, considering the 4th year of operation. At a 5.50 % interest rate, the investment also repays in the 17th year. The estimated NPV is €3.357