Evaluation of costs and economic viability of investing in a milk processing plant

Na hribovsko-gorski kmetiji Rjavc smo se pred leti odločili za dopolnilno dejavnost predelave mleka. Odločamo se za investicijo v obrat. Za enostavnejšo odločitev smo razvili tehnološko ekonomski simulacijski model, ki nam izračunava neto sedanjo vrednost (NSV), interno stopnjo donosnosti (ISD), lastno ceno (Lc), letni denarni tok (LDT) in koeficient ekonomičnosti (Ke). Vrednost investicije znaša 74.251,75 €. Na podlagi neto sedanje vrednosti (NSV) smo izračunali, da je investicija upravičena, saj se ob 4-odstotni letni diskontni stopnji povrne v devetih letih. Izvedli smo tudi simulacijo dveh podražitev, in sicer 5-odstotne in 25-odstotne s podražitvijo surovine za 36,36 odstotkov.At the mountain farm Rjavc, we decided to engage in milk processing as a secondary activity a few years ago. Now we are deciding to invest in the milk processing plant. In order to facilitate our decision, we have developed an economic simulation model which calculates the net present value (NPV), the internal rate of return (IRR), the cost price (CP), the annual cash flow (ACF) and the coefficient of economy (CE). The value of the investment is estimated at 74,251.75 €. On the basis of the net present value (NPV), we have calculated that the investment pays off as, at the annual discount rate of 4%, it is reimbursed in 9 years. We have also performed a simulation of two price increases, by 5% and 25%, with a price increase of raw materials by 36.36%