Differential calculation in function of planning structure production in agricultural enterprises
Diferencijalna kalkulacija u funkciji planiranja strukture proizvodnje u poljoprivrednom preduzeću
Апстракт
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 st...rukturi ratarske proizvodnje.
Кључне речи:
differential (organic or synthetical) calculation / analytical calculation / revenues and costs of whole enterprise / diferencijalna (organska ili sintetička) kalkulacija / analitička kalkulacija / prihodi i troškovi preduzeća kao celineИзвор:
Poljoprivredna tehnika, 2009, 34, 4, 111-119Издавач:
- Univerzitet u Beogradu - Poljoprivredni fakultet - Institut za poljoprivrednu tehniku, Beograd
Финансирање / пројекти:
- Ефекти примене и оптимизација нових технологија, оруђа и машина за уређење и обраду земљишта у биљној производњи (RS-MESTD-MPN2006-2010-20092)
Институција/група
Poljoprivredni fakultetTY - JOUR AU - Popović, Nikola AU - Vasiljević, Zorica AU - Todorović, Saša PY - 2009 UR - http://aspace.agrif.bg.ac.rs/handle/123456789/1934 AB - 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. AB - 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. PB - Univerzitet u Beogradu - Poljoprivredni fakultet - Institut za poljoprivrednu tehniku, Beograd T2 - Poljoprivredna tehnika T1 - Differential calculation in function of planning structure production in agricultural enterprises T1 - Diferencijalna kalkulacija u funkciji planiranja strukture proizvodnje u poljoprivrednom preduzeću EP - 119 IS - 4 SP - 111 VL - 34 UR - https://hdl.handle.net/21.15107/rcub_agrospace_1934 ER -
@article{ author = "Popović, Nikola and Vasiljević, Zorica and Todorović, Saša", year = "2009", 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.", publisher = "Univerzitet u Beogradu - Poljoprivredni fakultet - Institut za poljoprivrednu tehniku, Beograd", journal = "Poljoprivredna tehnika", title = "Differential calculation in function of planning structure production in agricultural enterprises, Diferencijalna kalkulacija u funkciji planiranja strukture proizvodnje u poljoprivrednom preduzeću", pages = "119-111", number = "4", volume = "34", url = "https://hdl.handle.net/21.15107/rcub_agrospace_1934" }
Popović, N., Vasiljević, Z.,& Todorović, S.. (2009). Differential calculation in function of planning structure production in agricultural enterprises. in Poljoprivredna tehnika Univerzitet u Beogradu - Poljoprivredni fakultet - Institut za poljoprivrednu tehniku, Beograd., 34(4), 111-119. https://hdl.handle.net/21.15107/rcub_agrospace_1934
Popović N, Vasiljević Z, Todorović S. Differential calculation in function of planning structure production in agricultural enterprises. in Poljoprivredna tehnika. 2009;34(4):111-119. https://hdl.handle.net/21.15107/rcub_agrospace_1934 .
Popović, Nikola, Vasiljević, Zorica, Todorović, Saša, "Differential calculation in function of planning structure production in agricultural enterprises" in Poljoprivredna tehnika, 34, no. 4 (2009):111-119, https://hdl.handle.net/21.15107/rcub_agrospace_1934 .