Economically justified amount of investment in purchase of harvester at family farms

Abstract

In the paper is analyzed possibility of purchase of harvester at family farms. Therefore, enterprise budgeting and partial budgeting methods were used, as well as discounting methods for evaluation of economical efficiency of investments. The problem has been shown using model of family farms directed to field crop production. The data for this survey were collected by interviewing holders of chosen family farms. The analysis has pointed out under which conditions such business decision is economically justified and financially feasible. .

U radu se razmatra mogućnost kupovine univerzalnog žitnog kombajna na porodičnim gazdinstvima. U tom cilju korišćeni su metodi analitičke i diferencijalne kalkulacije, kao i dinamičke metode za utvrđivanje ekonomske efektivnosti investicionih ulaganja. Razmatrana problematika je prikazana na modelu porodičnog gazdinstva usmerenog na ratarsku proizvodnju. Podaci za ovo istraživanje prikupljeni su anketiranjem nosioca odabranih porodičnih gazdinstava. Analiza je pokazala pod kojim uslovima je ovakva poslovna odluka ekonomski opravdana i finansijski prihvatljiva. .