Cost dynamics of milk processing in Serbia | Dinamika troškova prerade mleka u Srbiji
2010
Popović, R.I., Ekonomski fakultet, Subotica (Serbia) | Knežević, M., Ekonomski fakultet, Subotica (Serbia)
In this article dynamics of cost structures of five the biggest dairies in Serbia during 2006-2009 period were analyzed. Investigated dairies are the most important part of milk processing industry with 60% share in formal milk market. Main cost determinants were researched. It is revealed that dairies improved their labor productivity, but that it should be further increased in order to become competitive with the EU market. Economic efficiency raised over time, while the biggest dairy reached the highest level. In the cost structure the most important group is cost of material, followed by: cost of labor, energy and fuel, depreciation and capital. Depreciation cost has positive trend, while labor cost share has common decreasing trend. The most stable share in cost structure has cost of energy and fuel.
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