Hinnang turbatootmisettevõtte X väärindamisprotsessi tasuvusele
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Kuupäev
2026
Kättesaadavus
Suletud / Closed, korraldus nr. 6-1.PK/136
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Eesti Maaülikool
Abstrakt
Turvas on Eesti üks olulisemaid maavarasid ning Eesti on kujunenud üheks maailma juhtivaks kasvusubstraatide tootjaks. 2025. aastal eksporditi turvast 194 miljoni euro väärtuses, millest 98% moodustas aiandusturvas. Samal ajal on kasvanud surve vähendada turba kaevandamismahte kliimaeesmärkide täitmiseks, mistõttu on kohapealne turba väärindamine muutunud sektori jätkusuutlikkuse seisukohalt üha olulisemaks.
Bakalaureusetöö eesmärk on anda hinnang AS Eesti Turbatooted väärindamisprotsessi tasuvusele tooteportfelli lõikes aastatel 2023-2025. Empiirilises osas analüüsiti ettevõttesiseseid andmeid nelja suurkliendi 20 tooteartikli müügihindade ja täisomahinnade kohta, kes moodustavad üle 92% ettevõtte kogukäibest. Metoodiliselt rakendati kirjeldavat statistikat ja võrdlevat analüüsi, kus peamiste näitajatena kasutati käiberentaablust ning väärindamiskordajat, et selgitada välja, kui mitu korda suudab ettevõte väärindamisprotsessi käigus toorme algset väärtust tõsta.
Tulemused näitavad, et väärindamisprotsess tõstab toorturba väärtust 2,4–6,3 korda ning enamiku toodete käiberentaablus kasvas või püsis stabiilsena vaatamata toorturba sisseostuhinna 35,6%-lisele tõusule aastatel 2023–2025. Kõrgeima väärindamiskordajaga olid väikepakendis eriretseptuuriga substraadid (kuni 6,3x), madalaima väärindamiskordajaga suuremahulised standardtooted (2,4x). Käiberentaabluse poolest olid tasuvaimad kultuuripõhised spetsiifilised tooted, nagu 60 l kasvuturvas tomatile (29,88%) ja 300 l Sfagnumi turvas (27,43%). Analüüs kinnitas, et vaatamata toorturba sisseostuhinna tõusule, suutis ettevõte tänu edukale väärindamisele ja müügihindade kohandamisele säilitada või kasvtada tooteportfelli üldist tasuvust. Saadud tulemused on kooskõlas varasemate uuringute järeldustega (Vooremäe 2023, Hein-Sula jt 2024), rõhutades kohapealse väärindamise rolli ilmastikust ja kliimapoliitikast tulenevate riskide leevendamisel. Töö on kasutatav reaalse projektina ettevõtte tooteportfelli strateegilisel optimeerimisel ning jätku-uuringuna oleks soovitatav hinnata väärindamisprotsessi tasuvust protsessipõhise kuluarvestuse meetodil.
Peat is one of Estonia's most important natural resources, and Estonia has become one of the world's leading producers of growing substrates. In 2025, peat was exported for a value of 194 million euros, of which 98% consisted of horticultural peat. At the same time, pressure to reduce peat extraction volumes in order to meet climate targets has increased, making on-site valorization increasingly important for the long-term sustainability of the sector. The aim of this Bachelor's thesis is to assess the profitability of the valorization process of AS Eesti Turbatooted across its product portfolio for the years 2023–2025. The empirical part analysed internal company data on the sales prices and full cost prices of 20 product items across four major clients, who account for over 92% of the company's total revenue. Methodologically, descriptive statistics and comparative analysis were applied, with return on sales and value-added multiplier as the key indicators, in order to determine by how much the company is able to increase the original value of raw material through the valorization process. The results show that the valorization process increases the value of raw peat by a factor of 2.4 to 6.3, and that the return on sales of most products either grew or remained stable despite a 35.6% increase in raw peat procurement costs over the period 2023–2025. The highest value-added multipliers were found in small-package specialty substrates (up to 6.3x), while the lowest value-added multipliers were observed in large-volume standard products (2.4x). In terms of return on sales, the most profitable products were culture-specific substrates such as 60 l growing medium for tomatoes (29.88%) and 300 l Sphagnum peat (27.43%). The analysis confirmed that despite the rise in raw peat procurement costs, the company was able to maintain or increase the overall profitability of its product portfolio through effective valorization and sales price adjustments. The findings are consistent with the conclusions of previous studies (Vooremäe 2023, Hein-Sula et al. 2024), highlighting the role of on-site valorization in mitigating risks arising from weather conditions and climate policy. The work can be applied as a practical project for the strategic optimization of the company's product portfolio, and as a follow-up study it would be advisable to assess the profitability of the valorization process using process-based cost accounting methods.
Peat is one of Estonia's most important natural resources, and Estonia has become one of the world's leading producers of growing substrates. In 2025, peat was exported for a value of 194 million euros, of which 98% consisted of horticultural peat. At the same time, pressure to reduce peat extraction volumes in order to meet climate targets has increased, making on-site valorization increasingly important for the long-term sustainability of the sector. The aim of this Bachelor's thesis is to assess the profitability of the valorization process of AS Eesti Turbatooted across its product portfolio for the years 2023–2025. The empirical part analysed internal company data on the sales prices and full cost prices of 20 product items across four major clients, who account for over 92% of the company's total revenue. Methodologically, descriptive statistics and comparative analysis were applied, with return on sales and value-added multiplier as the key indicators, in order to determine by how much the company is able to increase the original value of raw material through the valorization process. The results show that the valorization process increases the value of raw peat by a factor of 2.4 to 6.3, and that the return on sales of most products either grew or remained stable despite a 35.6% increase in raw peat procurement costs over the period 2023–2025. The highest value-added multipliers were found in small-package specialty substrates (up to 6.3x), while the lowest value-added multipliers were observed in large-volume standard products (2.4x). In terms of return on sales, the most profitable products were culture-specific substrates such as 60 l growing medium for tomatoes (29.88%) and 300 l Sphagnum peat (27.43%). The analysis confirmed that despite the rise in raw peat procurement costs, the company was able to maintain or increase the overall profitability of its product portfolio through effective valorization and sales price adjustments. The findings are consistent with the conclusions of previous studies (Vooremäe 2023, Hein-Sula et al. 2024), highlighting the role of on-site valorization in mitigating risks arising from weather conditions and climate policy. The work can be applied as a practical project for the strategic optimization of the company's product portfolio, and as a follow-up study it would be advisable to assess the profitability of the valorization process using process-based cost accounting methods.
Kirjeldus
Bakalaureusetöö
Maamajandusliku ettevõtluse ja finantsjuhtimise õppekaval
Märksõnad
bakalaureusetööd, tooteportfell, käiberentaablus, väärindamiskordaja, tasuvusanalüüs