Phasing of investments into the farm mechanization

Abstract

At the farms it has to be paid particular attention to the mechanization utilization degree. Namely, annual costs calculated on the basis of depreciation and accompanying maintenance costs, then insurance, interests and investment maintenance are of fixed character and they do not depend on mechanization utilization. Higher utilization of available farm mechanization facilities decreases the unit fixed costs calculated on the basis of production volume, which causes decrease of the unit product costs as well as an increase of the farm economic efficiency. In accordance with that, in the case of investments into farm mechanization it is necessary first of all to be examined economic justification of such investment. Such analysis could give an answer: Is it economically more favorable for the farm to provide its own mechanization or to fulfill such needs by utilization of external mechanization services? Besides, if it is necessary to be provided own mechanization, it is important to be determined phasing of investments due to the faster paying back of invested capital. In this paper on an economic model it is shown a methodological procedure for finding out answers onto the asked questions.

Na poljoprivrednim gazdinstvima posebnu pažnju treba pokloniti stepenu iskorišćavanja sredstava mehanizacije. Naime, godišnji troškovi obračunati preko amortizacije i pratećih troškova održavanja, zatim, osiguranje, kamate i investiciono održavanje su fiksnog karaktera i ne zavise od obima upotrebe mehanizacije. Veće korišćenje raspoloživih sredstava mehanizacije na gazdinstvu smanjuje fiksne troškove po jedinici ostvarenog obima proizvodnje što utiče na smanjenje cene koštanja proizvoda i povećanje ekonomske efikasnosti gazdinstva. Prema tome, pri investiranju u sredstva mehanizacije na gazdinstvu, prethodno je potrebno da se ispita ekonomska opravdanost takve investicije. Pri tome se može dobiti odgovor na pitanje: Da li je za poljoprivredno gazdinstvo ekonomski povoljnije da nabavi sopstvena sredstva mehanizacije ili da takve potrebe podmiruje koristeći usluge sa strane? Takođe, ukoliko je neophodno da nabavi sopstvena sredstva, u cilju brzog povraćaja uloženog kapitala, važno je da se utvrdi dinamika investiranja. U ovom radu je na ekonomskom modelu prikazan metodološki postupak za iznalaženje odgovora na navedena pitanja.