Differential calculation in function of planning structure production in agricultural enterprises

Abstract

Agricultural enterprises are facing today with numerous problems when they make differential calculations as well as in their practical application. The enterprises have to apply various agro-technical, organization, economic, technical and technological measures aiming at the change of volume, structure or way of production. Those changes, especially ones concerning size, structure or way of production are influencing both revenues and costs. This is particularly expressed in actual economic crisis, because the crisis increases financial risk of financial resources utilization. The basic research goal of this paper is to indicate onto importance of differential calculation, on possibilities and limitations of its application as well as on way of its construction. On the created model of agricultural enterprise dealing with the crop production, taking intro account different assumptions and by application appropriate methods, there have been analyzed the obtained results. This research has showed economic justification of planned and realized changes in the structure of crop production.

Poljoprivredna preduzeća se danas suočavaju sa velikim brojem problema prilikom sastavljanja diferencijalne kalkulacije i načina njene primene u praksi. Preduzeća moraju primeniti različite agrotehničke, organizaciono-ekonomske i tehničko-tehnološke mere, koje će ih dovesti do promene obima, strukture ili načina proizvodnje. Promene u obimu, strukturi ili načinu proizvodnje se odražavaju na prihode s jedne i na troškove s druge strane. Ovo je naročito izraženo zbog postojeće svetske ekonomske krize, jer sama kriza kao takva povećava finansijski rizik prilikom ulaganja novčanih sredstava. Osnovni cilj istraživanja u ovom radu jeste da se ukaže na značaj diferencijalne kalkulacije, na mogućnosti i ograničenja njene primene i na način njenog sastavljanja. Na sačinjenom modelu poljoprivrednog preduzeća ratarskog tipa uz različite pretpostavke, primenom odgovarajućih metoda, analizirani su dobijeni rezultati. Istraživanjem je pokazana ekonomska opravdanost planiranih i učinjenih izmena u strukturi ratarske proizvodnje.