Evaluation of investment in agriculture. [M.Sc. thesis] | Ocena investicija u poljoprivredi. Magistarska teza
2009
Matkovic, D.
Recognizing the significance of existence and development of investment plans in agriculture, the paper defines specific characteristics of investing in agriculture and the necessity of employing a different approach to elaboration of investment plans and economic evaluation of investments in agriculture. Upon elaboration of a general model of investment plan in agriculture for the purpose of evaluation of its efficiency, the same has been tested through different lines of agricultural production, with observing of their specific characteristics. Specific characteristics of evaluation of investments in agriculture depend primarily on specific types of investments that can occur in agriculture. Specific investments in agriculture are conditioned with biological character of production and seasonal character of work in agriculture and they are manifested through investing into long-term plants, main herd, mechanization means, and irrigation systems. The results of the research show that justification of investments depends not only on specific characteristics of production lines but also on the type of economic entity, i.e. whether it is the matter of an agricultural estate or agricultural company. Namely, the method of evaluation of good standing of an economic entity is entirely different in the case of agricultural estate from the one in the case of agricultural company. The estates do not have the obligation to keep the accounting records so that we can speak more of an estimate than of evaluation of investment good standing. The presented model makes a good basis for realistic and adequate evaluation of efficiency of investments in agriculture, both for specific individual types of investments and in the case of different types of economic entities.
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