Iskanje po katalogu digitalne knjižnice

Opis: The significance of the agricultural sector in the economy of Republika Srpska, as well as the importance of dairy cattle farming within agriculture, determined the thematic field of the research, which had several key research objectives. The first objective of the dissertation was to determine the economic efficiency of the investment in milk production and sales on family farms with 8-15 dairy cows in Republika Srpska. The second objective was to assess the risk, or volatility, of such investment projects. The third objective was to calculate the additional value of diversification in transitioning from selling milk to milk processing into cheese on the same farm and determine the additional project's strategic value. The final objective was to compare the case studies of the analyzed farms based on selected indicators. Primary data were collected by interviewing five farmers who produce milk and process it into cheese while secondary data were obtained from various sources. Key data processing methods included Cost-Benefit Analysis, Monte Carlo simulations, and Black-Scholes and Binomial methods for evaluating real options. Based on the results of the analysis of milk production projects on small farms in Republika Srpska, it was concluded that these projects are economically unsustainable due to their negative and insufficiently satisfactory indicators. Through Monte Carlo simulations, it was determined that changes in input and output prices have an impact on such projects. Diversification of milk production into cheese processing on small farms is economically efficient, as the option values of the additional project are satisfactory and the NPVS, representing the total value of the additional project, ranges from €28,000 to €143,000 for all five analyzed farms. Based on the farm analysis, the conclusion is that the farm with the highest number of dairy cows implements an extensive feeding method, and sells its products at a prominent tourist location in rural areas has the best indicators and represents the best business model for small milk farms in the territory of Republika Srpska.
Ključne besede: Agriculture, Milk farming, Cheese production, Cost-Benefit Analysis, Real Options Approach, Monte Carlo Simulation
Objavljeno v DKUM: 13.03.2025; Ogledov: 0; Prenosov: 11
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Opis: The aim of this paper is to assess the economic viability of two different bedding materials used in broiler chicken farming processes. The materials considered are wood shavings and slice-dedusted straw. The slice-dedusted straw is considered an alternative type of bedding material produced by a company from Slovenia. While the technological and economic assessment of this type of bedding material has already been researched in the case of horse breeding, it is something new in the case of broiler chicken farming. Data collection is structured from two trials. Trial one (T1) is also known as daily observations, and trial two (T2) involves obtaining input data at the end of the fattening period. During T1, daily observations are focused on collecting data from technical characteristics, and in T2, the percentage of death proportions and average increments are observed, calculated, and considered as economic input data. The cost calculation model is used for the calculation of several different technical-economic indicators, which denote the influence of different bedding materials no economic production viability. Favorable economic results were found for slice-dedusted straw, which shows that this kind of alternative bedding material could be the better option.
Ključne besede: bedding materials, feasibility analysis, broiler chicken, cost calculation model
Objavljeno v DKUM: 02.07.2024; Ogledov: 111; Prenosov: 20
Celotno besedilo (6,19 MB)
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Opis: The existing empirical research into the association between intellectual capital disclosures by organisations and the cost of debt is scarce or is based solely on the samples of the (large) listed organisations. Since agency issues between management/owners and lenders exist also in (large) private organisations whose financing is greatly dependent on loans and whose audited annual reports can be a source of additional information for external users, we performed an empirical research to find the answer to the question whether the level of intellectual capital disclosure (as a whole and of its sub-categories) of organisations is associated with the cost of their debt capital. Our study was performed on a sample of private Slovenian organisations with audited annual reports. The results of our research did not reveal that lenders would take into account intellectual capital disclosures by Slovenian private audited organisations as the information about the potential for their future cash flows when deciding on the cost of debt issued to these organisations.
Ključne besede: intellectual capital, intellectual capital disclosure, intellectual capital disclosure level, cost of debt, private organisations, content analysis
Objavljeno v DKUM: 03.05.2018; Ogledov: 1182; Prenosov: 186
Celotno besedilo (859,66 KB)
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Opis: The fruit production in Bosnia and Herzegovina (BIH) is slowly returning to normality after Balkan wars. Due to favorable climatic and soil conditions it presents a clear business opportunity for family farms. The decision which fruit species/variety to grow is a complex decision and should be made on the basis of sound empirical analysis. This paper present a multi criteria model for planning and decision making methodology based on expert system DEX-i. In the first stage the technological and financial cost benefit analysis were conducted for each fruit production alternative. The results were further evaluated with expert system DEX-i considering all possible criteria influencing the fruit grower decision. In the case of a sample family farm the plum yielded with best multi criteria evaluation, followed by apple and pear, while sour cherry gave unsatifactory outcome.
Ključne besede: cost benefit analysis, fruit production, multi attribute decision modeling, expert system DEX-i
Objavljeno v DKUM: 10.07.2015; Ogledov: 1559; Prenosov: 39
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Ključne besede: accounting statements, financial statements, financial reports, theory, practice, methods, Great Britain, finance, accounting, financial accounting, information, measurements, cost benefit analysis, presentation, qualitative analysis, accounting standards
Objavljeno v DKUM: 01.06.2012; Ogledov: 2646; Prenosov: 146
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