Mahekaera kasvatamise tasuvus ja seda mõjutavad tegurid Lehar Neve Rimmi talu näitel
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Kuupäev
2016
Kättesaadavus
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Abstrakt
Bakalaureusetöö eesmärgiks on selgitada välja Lehar Neve Rimmi talu näitel (aastatel
2013-2015) mahekaera kasvatamise tasuvus kattetulu järgi ning otsida võimalusi
mahekaera tasuvuse suurendamiseks. Bakalaureusetöö probleemiks on, et kas Lehar Neve
Rimmi talu mahekaera kasvatuse laiendamise otsus on olnud majanduslikult õigustatud.
Töös kasutatavad andmed on kogutud Lehar Neve Rimmi talu
raamatupidamisdokumentide vaatluse teel ja Eesti Statistikaameti andmebaasidest. Lisaks
kasutatakse andmeallikana autori läbiviidud poolstruktureeritud intervjuud ettevõtte
juhiga.
Arvandmeid analüüsides jõudis töö autor järeldusele, et positiivse kattetulu eelduseks on
madalad muutuvkulud ning kõrge kogutoodangu väärtus ning ilma
põllumajandustoetusteta ei ole mahekaera kasvatus tasuv. Bakalaureusetöö autor leidis, et
tootmise tasuvuse suurendamiseks on vajalik jälgida tootmisel tehtavaid kulutusi kuna
kulusid saab ettevõtte juhtkond kontrollida, aga tulusid reeglina mitte. Bakalaureusetöös
koostatud Lehar Neve Rimmi talu mahekaera kasvatamise kattetulu näitajate analüüsi
tulemusena jõudis autor järeldusele, et mahekaera kasvatus on Lehar Neve Rimmi talus
tasuv. Autor usub, et käesolev bakalaureusetöö on vajalik teistele sarnastele ettevõtetele,
kuna töös selgub milliste kuludega peab mahekaera kasvataja arvestama ja millised
võiksid olla oodatavad tulud.
The aim of the current Bachelor’s thesis was to find out the profitability of organic oat farming according to gross margin on the basis of Lehar Neve’s Rimmi farm (from 2013 until 2015) and to find possibilities to increase profitability of organic oat farming. The problem to solve was that whether the decision to increase organic oat farming in Lehar Neve’s Rimmi farm was economically justified. Data used in this thesis was gathered by documentation survey from accounting reports of Lehar Neve’s Rimmi farm and from Statistics Estonia database. In addition, half-structured interview with the leader of the company was used as a data source. The conclusions of the empirical analysis were that the prerequisites for positive gross margin are low variable costs and high gross output values and that organic oat farming is not profitable without the subsidiaries. The author finds that in order to increase profitability the production costs must be taken under observation, since costs can be optimized in the company, but incomes are usually not controllable. As a result of gross margin indicator analysis of organic oat farming in Lehar Neve’s Rimmi farm, the author concluded that organic oat farming is profitable in the company. Current thesis can be beneficial for other similar companies by showing, which costs are more important and which are the expected incomes.
The aim of the current Bachelor’s thesis was to find out the profitability of organic oat farming according to gross margin on the basis of Lehar Neve’s Rimmi farm (from 2013 until 2015) and to find possibilities to increase profitability of organic oat farming. The problem to solve was that whether the decision to increase organic oat farming in Lehar Neve’s Rimmi farm was economically justified. Data used in this thesis was gathered by documentation survey from accounting reports of Lehar Neve’s Rimmi farm and from Statistics Estonia database. In addition, half-structured interview with the leader of the company was used as a data source. The conclusions of the empirical analysis were that the prerequisites for positive gross margin are low variable costs and high gross output values and that organic oat farming is not profitable without the subsidiaries. The author finds that in order to increase profitability the production costs must be taken under observation, since costs can be optimized in the company, but incomes are usually not controllable. As a result of gross margin indicator analysis of organic oat farming in Lehar Neve’s Rimmi farm, the author concluded that organic oat farming is profitable in the company. Current thesis can be beneficial for other similar companies by showing, which costs are more important and which are the expected incomes.
Kirjeldus
Märksõnad
kaer, teraviljakasvatus, rentaablus, mahepõllumajandus, bakalaureusetööd