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Cost development and ways of cost calculation in selected commodity
Borešová, Naďa ; Mach, Jiří (advisor) ; Žídková, Dana (referee)
Bachelor thesis deals with ways of estimating costs for sugar beet in FADN and ZOD Potěhy. The theoretical part describes sugar beet from the biological point of view, its occurrence, inclusion in crop rotation and soil preparation, which is divided into fall and spring. Method of sowing affects the yield od sugar beet, as well as treating the soil before sowing. In conclusion cropped and sugar beet must be taken to a refinery. This section describes the costs and their classification. Methodological part deals with cost calculation, calculation methods, both overall and costs of sugar beet. It also describes profitability and its evaluation, time series and trend functions. The practical part evaluates the total area sown in the years 1995 - 2014, area sown with diabetes in the years 1995 - 2014, the total harvest of sugar beet in the years 1995 - 2014 and price developments relating to sugar beet growing. It also states costs for FADN in the years 2003 - 2012, support for this crop and its profitability. At the end gives the total income and expenses in ZOD Potěhy in years 2009 - 2013 and the costs and revenues for diabetes in 2014.
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