Poređenje kalkulacija proizvodnje mrkve na gazdinstvima različitih veličina

Abstract

In Serbia, carrots are produced on various land areas within agricultural companies and family farms. This study includes detailed analytical calculations of the realized value of production, cost calculation, and the realized financial results of carrot production on three farms of different sizes, as well as comparison of the obtained results. The cost calculation presented in the production calculations is based on the actual costs made during the technological process of carrot production and obtained from the producers. The economic categories were included and calculated for carrot production per hectare at all three farms. Production calculations provide producers with an insight into the costs of production, giving them the opportunity to better manage them. The calculations confirmed that each of the mentioned three farms had a specific production technology. The amount of costs in the surveyed farms was different, while the value of production and the achieved volume of production were at approximately the same level. Land consolidation and farm expansion would result in increased efficiency of agricultural production on smaller farms with a larger number of plots. Profits from carrot production can be increased by association of agricultural producers, for the purpose of a more favourable supply of inputs, more efficient product distribution with joint marketing, higher share of machinery as opposed to using manual labour, as well as careful monitoring of innovations introduced in the production process. All three farms achieved a positive financial result, which indicates that carrot production is profitable on both smaller and larger areas.