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Ekonomická analýza produkce mléka u dvou užitkových typů skotu
DAŇHELOVÁ, Lenka
The aim of thesis was to conduct evaluation of milk yield and fertility indicators of Czech Flecvieh cattle and Holstein cattle breed which were kept in chosen agriculture company and to determinate a possible difference of milk production costs between individual productive types of the cattle. Data used to create this thesis was from agriculture company STAGRA, spol. s r.o. which breeds dairy cattle. According to specified thesis goals dairy performance indicators (kilograms of milk, % and kg of fat, % and kg of proteins) and fertility indicators (first calving age, calving interval duration) were assessed separately in Heřmaneč cowshed (H2 Holstein cows, 210 pcs.) and Skrýchov cowshed (H1 Holstein cows, 24 pcs. And C1 Czech Fleckvieh cows, 59 pcs.). Milk performance and fertility indicators were evaluated for control year 2014/2015. Cost items of dairy cattle breeding were obtained from accouting of the calendar year 2014. Due to operational reasons only two cowsheds were observed Heřmaneč with Holstein breed (H2) husbandry and Skrýchov were Czech Fleckvieh cows (C1) were dominant. Data files were processed by relevant statistical methods. It was found that H2 group dairy cows reached the highest milk yield (10 395.17 kg) with average calving interval of 369 days. On the other hand Czech Fleckvieh cows reached the highest protein (3.64 %) and fat (4.16 %) content in milk. H1 group dairy cows reached lowest calving age (25 month and 18 days). The milk production cost comparison within observed productive types showed that costs per 1 l of milk were higher in the Skrýchov cowshed, on the contrary feeding day costs were higher in Heřmaneč cowshed.
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The cost structure of the company with regard to specifics in agriculture
DAŇHELOVÁ, Lenka
The aim of this work is to evaluate the meaning of the monitoring, classification and record-keeping of the costs in a company with the respect for the particularities in agriculture. In the addition to these ones there´s also the aim to consider the possibilities of the analysis of costs in the attitude of the results of the management in a company.In a theoretical part of the work the accent is put on the indicators of rentability and application of selected methods in a agricultural company that´s called STAGRA plc. In a practical part the selected, already mentioned agricultural company is characteristic. We characterise its costs, profits, economic profit and subsidies to the company during 5 years. Furtherrmore the analysis of the costs is made. It´s made with the assistance of the selected formula. In the addition of this analysis of the costs indicators of rentability are also calculated. Subsequently it´s evaluated. For the good arrangement the whole analysis we used pyramidal decomposition of the rentability of the common equity from 2011 and 2012.
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