Prosperity factors of agricultural companies in the SR in the LFA after the EU integration

Szabo, Ľ.; Grznár, M.

doi:10.17221/277-agricecon

Cited by 9 publications

(7 citation statements)

References 2 publications

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“…But the main part of the studies provides the figures of costs only as the "costs per hectare" or the "personal costs per hectare" (e.g. hanuš and hálek 2009; Szabo and grznár 2008). This could be a good example that many calculations also in the agricultural sector are based on the financial accounting data not relevant for the managerial decision making because the accounting system in the czech republic is strongly adjusted to the taxation needs in many companies.…”

Section: Problem Of Differentiation Between Fixed and Variable Costsmentioning

confidence: 99%

Application of the theory of decision making under risk and uncertainty at modelling of costs

Beranová¹,

Martinovičová²

2010

AGR ECON-CZECH

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201in economics, a cost curve is a graph of the costs of production as a function of the total quantity produced. cost functions are mentioned mainly in the context of the Break Even Point Analysis that is a methodological tool of profit management. in a free market economy, this analytical tool is used by the managements to find the optimal point of production, where the highest profit is realized. Without any knowledge of cost functions, such analysis is not applicable. nevertheless, the real company management uses cost functions rather rarely. Profit planning in connection with a plan of production, respectively with a plan of sales is possible to rate only as some multiples of the values taken from the plan costing.The basic problem of cost functions construction objectively does not consist in finding a functional relation between the scope of production and the Application of the theory of decision making under risk and uncertainty at modelling of costs Aplikace teorie rozhodování v riziku a neurčitosti při modelování nákladůMichaela BERANOVÁ, Dana MARTINOVIČOVÁ Faculty of Business and Economics, Mendel University in Brno, Brno, Czech RepublicAbstract: The costs functions are mentioned mostly in the relation to the Break-even Analysis where they are presented in the linear form. But there exist several different types and forms of cost functions. Fist of all, it is necessary to distinguish between the short-run and long-run cost function that are both very important tools of the managerial decision making even if each one is used on a different level of management. Also several methods of estimation of the cost function's parameters are elaborated in the literature. But all these methods are based on the past data taken from the financial accounting while the financial accounting is not able to separate the fixed and variable costs and it is also strongly adjusted to taxation in the many companies. As a tool of the managerial decision making support, the cost functions should provide a vision to the future where many factors of risk and uncertainty influence economic results. consequently, these random factors should be considered in the construction of cost functions, especially in the long-run. in order to quantify the influences of these risks and uncertainties, the authors submit the application of the Bayesian Theorem.Key words: Bayesian Theorem, cost function, fixed cost, variable cost, probability Abstrakt: nákladové funkce jsou zmiňovány většinou v souvislosti s analýzou bodu zvratu, kde jsou potom prezentovány jako funkce lineární. Existují však různé typy a formy těchto funkcí, přičemž je v prvé řadě nutné rozlišovat mezi krátko-dobou a dlouhodobou nákladovou funkcí. obojí jsou velmi důležitým nástrojem manažerského rozhodování, i když každá z nich je použitelná na jiné úrovni managementu. V literatuře je rovněž několik metod odhadu parametrů nákladových funkcí. Všechny tyto metody jsou však založeny na výstupech finančního účetnictví z minulosti, přičemž finanční účet-nictví není schopné prezen...

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Section: Problem Of Differentiation Between Fixed and Variable Costsmentioning

confidence: 99%

Application of the theory of decision making under risk and uncertainty at modelling of costs

Beranová¹,

Martinovičová²

2010

AGR ECON-CZECH

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“…Lo apuntado, aunado a un manejo ineficiente de los insumos, ha repercutido en la generación de bajas tasas de rentabilidad (Bielik et al, 2010). La producción en zonas desfavorecidas de Eslovaquia debe cumplir con los objetivos del cuidado a la naturaleza, protección del medio ambiente y la generación de empleos, sin embargo, la gran mayoría de las compañías no respetan tales recomendaciones y practican una producción intensiva (Szabo y Grznár, 2008).…”

Section: Introductionunclassified

Caracterización de la agricultura y desarrollo rural de Eslovaquia

Gómez

Turčeková²

2017

Estudios Sociales

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El sector agrícola es fuente importante de recursos para la República Eslovaca. En el año 2014, la contribución de valor agregado, generado por el sector primario, a su producción nacional fue de 4.4%; en ese año un 46% de su población total vivía en zonas rurales. El objetivo fue hacer una caracterización de la agricultura y desarrollo rural de la República Eslovaca (1993-2014). Metodología. Para la caracterización se utilizaron los indicadores económicos señalados por el Banco Mundial en el apartado de agricultura y desarrollo rural. Resultados. En el periodo analizado, el valor añadido por trabajador eslovaco a la actividad agrícola, el uso de fertilizante y el rendimiento en la producción de cereales tuvieron tendencias crecientes a lo largo del tiempo; mientras que las tierras destinada a la agricultura, las superficie irrigadas, el uso de tractores, la producción agrícola, la producción animal y la producción de alimentos disminuyeron. La población rural se ha incrementado a lo largo del tiempo. En el año 2014, el 4% de la población total de Eslovaquia se empleó en actividades agrícolas. Limitaciones. Faltó incluir temas como la participación de jóvenes en las actividades agrícolas, migración, nivel educativo en zonas rurales y las acciones que se están realizando para la protección del medio ambiente. Conclusiones. La contribución del valor agregado generado por la agricultura de Eslovaquia continuará disminuyendo, sin embargo el valor añadido por trabajador Eslovaco a la actividad agrícola aumentará. La población rural seguirá teniendo una tendencia marginal creciente y la población dedicada a las actividades agrícolas continuará disminuyendo a lo largo del tiempo.

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“…On the one hand, the intensive farms contribute to agricultural maintenance, but other hand they do not search the possibilities for innovation of the production structures (Grznár, Szabo, 2008;Gabriel et al, 2009) say that a combination of environmental variables associated with a lower agricultural potential predisposes farmers to convert to organic farming, which further promotes conversion of farmers in the neighbourhood. Organic farming as a 'wildlife friendly' method is more likely to occur in agriculturally less-favoured areas where economic incentives for conversion to organic farming do not need to be high and the loss of production due to conversion will be comparatively small.…”

Section: Introductionmentioning

confidence: 99%

Comparison of Operational Subsidies on Less Favoured Areas in EU Countries

Lososová¹,

Svoboda²,

Zdeněk³

2016

Acta Univ. Agric. Silvic. Mendelianae Brun.

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This article is aimed at an analysis of operational subsidies on the Less Favoured Areas (LFA) in the European Union countries. With the help of cluster analysis, the EU countries were divided into groups and, using correlation and regression analyses, the relations between defi ned indicators were evaluate. The indicators of FADN EU related to the cultivated land area were completed with relative indicators. Some diff erences were proved in subsidy eff ectiveness between particular groups of the countries. The amount of operational subsidies only has a positive impact on subsidised costs in the mountain LFAs. Worse productive and climate conditions increase the dependence of the output on subsidies related to cost eff ectiveness. No dependence of the output share of subsidies and the subsidised costs was proven in all groups.

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Prosperity factors of agricultural companies in the SR in the LFA after the EU integration

Cited by 9 publications

References 2 publications

Application of the theory of decision making under risk and uncertainty at modelling of costs

Application of the theory of decision making under risk and uncertainty at modelling of costs

Caracterización de la agricultura y desarrollo rural de Eslovaquia

Comparison of Operational Subsidies on Less Favoured Areas in EU Countries

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