|
|
Cost calculation on the farm - cattle breeding, milk
Šilhavý, Luboš ; Řezbová, Helena (advisor) ; Dagmar, Dagmar (referee)
The topic of this dissertation is the cost calculation of cattle breeding and cost of auxiliary activities focused on the milk production of the Mecholupska zemedelska company in 2015. The thesis is devided into two parts, the theoretical part and the practical one.
The theoretical part outlines the cattle breeding and the breeds both with milk production and meat breeds. Further it describes the economic terms of milk production, costs of cattle breeding, costs itself, calculation methods and calculation formulas.
The practical part of the thesis describes the nature of the company and its production activities. The part focused on the arable farming describes sowing areas of plants and revenues and cost calculation of corn silage. The main target of the thesis is the an milk production, which is based on cost calculation of milk, described in details in the focused on stock farming. The cost indicators are stated in the table and then the particular items are defined. Several variants with modified internal costs of inputs are calculated and compared with each other afterwards.
Based on this analysis, the conclusions of the cost calculation of milk are summed up and some suggestions to stabilise and develope the sector are outlined.
|
guest ::
