Differential calculation in function of planning structure production in agricultural enterprises | Диференцијална калкулација у функцији планирања структуре производње у пољопривредном предузећу
2009
Поповић, Н., Пољопривредни факултет, Београд -Земун (Serbia) | Васиљевић, З., Пољопривредни факултет, Београд - Земун (Serbia) | Тодоровић, С., Пољопривредни факултет, Београд - Земун (Serbia)
Agricultural enterprises are facing today with numerous problems when they make differential calculations as well as in their practical application. The enterprises have to apply various agro-technical, organization, economic, technical and technological measures aiming at the change of volume, structure or way of production. Those changes, especially ones concerning size, structure or way of production are influencing both revenues and costs. This is particularly expressed in actual economic crisis, because the crisis increases financial risk of financial resources utilization. The basic research goal of this paper is to indicate onto importance of differential calculation, on possibilities and limitations of its application as well as on way of its construction. On the created model of agricultural enterprise dealing with the crop production, taking intro account different assumptions and by application appropriate methods, there have been analyzed the obtained results. This research has showed economic justification of planned and realized changes in the structure of crop production.
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