Analiza troškova sata rada traktora na obiteljskim gospodarstvima

Abstract

U radu su prikazani troškovi sata rada traktora. Istraživanja su provedena na deset obiteljskih gospodarstava na području Osječko – baranjske županije tijekom jedne kalendarske godine. Istraživani su svi bitni činitelji koji utječu na trošak sata rada kod rabljenih i novih traktora. Prikupljeni podaci dobiveni su metodologijom anketno-knjigovodstvenog praćenja. Detaljnom analizom svih činitelja i proračunom dobiven je ukupni trošak sata rada poljoprivrednih strojeva koji su podijeljeni po kategorijama A za traktore snage motora do 75 kW, B za traktore snage motora iznad 75 kW i C za traktore snage motora iznad 149 kW . U radu se uočava visoki fiksni trošak kod novih traktora i visoki varijabilni trošak kod rabljenih traktora. Ukupni troškovi po satu rada najveći su kod C kategorije rabljenih traktora, dok su najniži troškovi uočeni kod rabljenih traktora A kategorije. Ovaj rad predstavlja prikaz jednog od načina (modela) pomoću kojeg je moguća optimizacija i unaprjeđenje iskorištenja poljoprivredne tehnike.

Determing the Price of Tractor Operation Depending on the Annual Engagement

“…Maintenance costs refer to minor breakdowns, replacement of engine and tractor parts, replacement of tires, and the labor of a mechanic to fix them (Table 3). These costs represent 9.3-10.2% of the total costs, which is in agreement with the results of research by Zimmer et al (2018) and Lazarus (2021), where lubrication costs account for 10-15% of the total costs. Based on the calculated fixed and variable operating costs of the John Deere 6110 B tractor, with the added profit margin and salary for the tractor operator, the total annual costs were obtained.…”

“…Repair costs are included in fixed costs and relate to major repairs such as engine overhaul and are calculated on the basis of 0.8% of the purchase price of the tractor. In relation to the purchase price of the tractor, the share of fixed costs is 9.7%, which is in agreement with the amount of fixed costs stated by Edwards W. (2015) and lower than the costs for new tractors of approximate power (Zimmer et al, 2018;Sopengo et al, 2016). A larger volume of work and the larger use of tractors affects on the amount of variable costs.…”

“…In the production of arable crops in Sweden, mechanization costs account for 25% (Gunnarson, 2008), in Turkey 30 -40% of total costs (Basaran & Engindeniz, 2015). According to research by Zimmer et al (2018), fixed costs have a large share in the total costs of mechanization, so the rational use of mechanization and greater annual engagement are necessary in order for the investment in mechanization to be economically justified. Economic methods, mathematical models and web mobile applications can be used to calculate the costs of agricultural machinery.…”

Determination of the service price for plowing Based on the cost of mechanization

“…Troškovi kamate su obračunati na osnovu kamata kredita koje banke daju za nabavku traktora 2 %, i priključnih mašina 3% od srednje vrednosti mehanizacije i iznose 631 € i U saglasnosti sa metodama autora [3], [10], [11], [12], [5], [6] [16], [18] obračunati su troškovi garažiranja u vrednosti od 1% od nabavne cene i iznose za traktor 475 € i plug 149 €. Isti autori navode, da ukoliko nisu poznati stvarni troškovi osiguranja onda se obračunavaju u iznosu od 1% od srednje vrednosti traktora (315 €) i pluga (97 €).…”