Phasing of Investments into the Farm Mechanization
Dinamika investiranja u sredstva mehanizacije na gazdinstvu
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Author
Sredojevic, Zorica
Gajic, Bosko
Vasiljevic, Zorica
Zivkovic, Dragic
Keywords
farm mechanizationfarm
investments
cost-benefit analysis
sredstva mehanizacije
poljoprivredno gazdinstvo
investicije
cost-benefit analiza
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Show full item recordAbstract
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.