Mahepõllumajandusliku käitlemisega tegelevate mahetootjate majanduslik jätkusuutlikkus Eestis aastatel 2011-2015
Laen...
Kuupäev
2017
Kättesaadav alates
Autorid
Tsääro, Maarika
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Eesti Maaülikool
Abstrakt
Mahepõllumajandusliku käitlemisega tegelevate mahetootjate majandusliku
jätkusuutlikkuse uurimisel soovitakse teda saada, kas neil ettevõtetel on perspektiivi
tegutsemiseks. Töö käigus antakse ülevaade mahepõllumajanduse ja
mahepõllumajandusliku käitlemise regulatsioonist Eestis, majandusliku jätkusuutlikkuse
näitajatest ning meetoditest. Käesolevas töös kasutatakse kvantitatiivset uurimismeetodit,
kus on aluseks valimi äriühingute 2011-2015 majandusaasta aruannete andmed. Ettevõtete
valim koostati mahepõllumajandusregistri seisuga 28.04.2015. Valimist eemaldati
füüsilisest isikust ettevõtjad avalike majandusaastaaruannete puudumise tõttu. Valimisse
jäi 10 ettevõtet, mis jaotati Eesti majandustegevuse klassifikaatori alusel gruppidesse
(töötlejad ja tootjad). Jätkusuutlikku ettevõtet iseloomustavad head majandusnäitajad,
teenuste ja tehnoloogiate väljaarendamine, ühiskondlik aktiivsus. Samas on
jätkusuutlikkus ka võime jätkata majandustegevust samas või peaaegu samas ulatuses.
Ettevõtjate eesmärgiks on püsida elujõulisena, hoiduda pankrotist, suurendada turuosa ja
müügitulu (käivet), minimeerida kulusid, suurendada kasumit. Finantstulemuste põhjal
töötleva tööstuse ettevõtetest kolm ja tootjate grupist kaks olid kasumis kogu valimi
perioodi vältel. Samas mitte ükski ettevõte ei ületanud võlakordaja 70 protsendi piiri, ehk
ei ole võetud liigsed finantseerimisriske. Tööviljakust ja tööjõutootlikkust ei olnud
võimalik arvutada pooltel valimi ettevõtetel, sest puudusid lepingulised töötajad. Suurim
tööandja Saidafarm OÜ suutis pakkuda tööd 2012. aastal 30 töötajale maapiirkonnas.
Jätkusuutliku kasvu määra tulemuste alusel ollakse valmis saama finantsasutuste poolt
vajalikku kapitali ning laenu. Lisaks kasutatakse töös Gurtšik’u (2002) pankrotiohu
mudelit, millega selgus, et 2015. aastal oli pankrotioht väike, finantstase oli kõikidel
valimi ettevõtetel skaala järgi väga heaks. Bakalaureusetöö empiirilise analüüsi
tulemusena saab öelda, et kõik valimis olevad ettevõtted olid uurimisperioodil
majanduslikult ellujäämisvõimelised.
The aim of this thesis was to study organic farming handling by organic producers economic sustainability in the years 2011-2015. Sustainable business is an enterprise that is able to meet its own needs and of all key stakeholders. Organic producers development must ensure that all processes, products, and manufacturing activities adequately address current environmental concerns while maintaining a profit. Herein undergraduate work analysis carried out for enterprises, which were registered in Organic farming registry. Analysis sample consist 10 enterprise whose financial reports were publicly available. Beginning of economic activity enterprise must notice own activity sector and after this annually presented financial report notice it in the Business Registry. Enterprises goal is to remain vital, increase profit, minimize costs, increase market share and sales revenue. Financial data shows that half of the sample enterprises were profitable during the observable period (2011-2015). Most of the sample enterprises are small enterprises, which use low external financing. Competitiveness evaluated on revenue growth, as a result it can be said that net sales grew steadily in most businesses. This testifies to the welfare of the enterprises. Most stable measure looking at the profitability indicators were in the OÜ Saidafarm. Innovation were evaluated tangible and biological assets, because, none of the enterprises holdes intangible assets. Most enterprises expanded its activities. This is a very good sign for sustainability. Productivity was not possible to calculate the half of the enterprisers, because there was no contractual workers. The largest employer of the enterprises was able to provide work for 30 people in 2012 in a rural location. The sample enterprises revenue is less than the growth of the SGR and financial institutions should be prepared to provide the necessary capital and provide loans. Financial reports data alone is not sufficient information to decide about sustainability, therefore, author used bankruptcy model. Altman'i Z-score is very popular, but that works on listed companies. Bankrptcy model G-index were used, because this model is created to the agriculture enterprises to forecast bankruptcy risk. By the model majority of enterprises are in very good level. Bachelor thesis empirical analysis we can say that all sampled enterprises were economically consistency.
The aim of this thesis was to study organic farming handling by organic producers economic sustainability in the years 2011-2015. Sustainable business is an enterprise that is able to meet its own needs and of all key stakeholders. Organic producers development must ensure that all processes, products, and manufacturing activities adequately address current environmental concerns while maintaining a profit. Herein undergraduate work analysis carried out for enterprises, which were registered in Organic farming registry. Analysis sample consist 10 enterprise whose financial reports were publicly available. Beginning of economic activity enterprise must notice own activity sector and after this annually presented financial report notice it in the Business Registry. Enterprises goal is to remain vital, increase profit, minimize costs, increase market share and sales revenue. Financial data shows that half of the sample enterprises were profitable during the observable period (2011-2015). Most of the sample enterprises are small enterprises, which use low external financing. Competitiveness evaluated on revenue growth, as a result it can be said that net sales grew steadily in most businesses. This testifies to the welfare of the enterprises. Most stable measure looking at the profitability indicators were in the OÜ Saidafarm. Innovation were evaluated tangible and biological assets, because, none of the enterprises holdes intangible assets. Most enterprises expanded its activities. This is a very good sign for sustainability. Productivity was not possible to calculate the half of the enterprisers, because there was no contractual workers. The largest employer of the enterprises was able to provide work for 30 people in 2012 in a rural location. The sample enterprises revenue is less than the growth of the SGR and financial institutions should be prepared to provide the necessary capital and provide loans. Financial reports data alone is not sufficient information to decide about sustainability, therefore, author used bankruptcy model. Altman'i Z-score is very popular, but that works on listed companies. Bankrptcy model G-index were used, because this model is created to the agriculture enterprises to forecast bankruptcy risk. By the model majority of enterprises are in very good level. Bachelor thesis empirical analysis we can say that all sampled enterprises were economically consistency.
Kirjeldus
Bakalaureusetöö
Maamajandusliku ettevõtluse ja finantsjuhtimise õppekaval
Märksõnad
bakalaureusetööd, konkurentsivõime, ressursid, innovatsioon, pankrotioht