Evaluation of production and processing on own farm

Na lastni kmetiji je bila proučevana ekonomika ekološke kmetijske pridelave in predelave za leto 2014. S pomočjo simulacijskega modela so bili ocenjeni ekonomski indikatorji za vsako kmetijsko pridelavo. V modelu so na podlagi metodologije kalkulacij skupnih stroškov ocenjeni skupni stroški, skupni prihodki, lastna cena, koeficient ekonomičnosti in finančni rezultat. Slednji prikazuje (FR = 8.164,22 €) upravičenost kmetijske pridelave in predelave na analizirani kmetiji. Ocenjeni parametri so nadalje služili kot pomoč za finančno analizo investicije. Uporabljena je bila metoda »Cost – Benefit« CBA analiza. Izvedena je bila investicija v predelovalni obrat za razsek in predelavo mesa s skupno višino investicije 7.536,36 €. Ob predpostavki uspešne prodaje je bil ocenjen letni denarni tok (LDT = 3.095,73 €) in koeficient ekonomičnosti predelovalnega obrata (Ke = 1,43). Kot glavni finančni parameter je bila ocenjena neto sedanjo vrednost (NSV = 815,71 €)ob upoštevanju 5,5 % obrestne mere se investicija povrne v tretjem letu. Kot pomožni indikator je bila ocenjena interna stopnja donosnosti (ISD = 11,21 %). Zaključujemo, da je investiranje v obrat za razsek in predelavo mesa na vzorčni ekološki kmetiji finančno upravičeno.We studied the cost-effectiveness of organic production and processing on the family farm for the year 2014. We assessed the economic indicators for each agricultural production with a simulation model. Based on the methodology of calculating total costs we assessed the total cost, the total revenue, the cost price, the coefficient of cost-effectiveness, and the financial performance. The latter (FP = 8,164.22 €) shows the justification of agricultural production and processing on the analysed farm. Furthermore, the assessed parameters were helpful in preparing a financial analysis of an investment. For this, we used the CBA, i.e. “Cost – Benefit” analysis. An investment in the sum of 7,536.36 € was made in a processing plant for the cutting and processing of meat. Assuming successful sales, the yearly cash flow (YCF = 3,095.73 €) and the coefficient of cost-effectiveness of the plant (Cce = 1,43) were assessed. The assessed net present value (NPV = 815.71 €) was taken as the main financial parameter. Taking into account the 5.5-% interest rate, the investment is recouped in three years. The internal rate of return (IRR = 11.21 %) was assessed as the auxiliary indicator. Investment in a processing plant for the cutting and processing of meat on the analysed organic farm is financially justified