Salixodling: kalkylmetoder och loensamhet.
1997
Rosenqvist H.
The calculation method presented here makes it possible to conduct profitability comparisons between annual and perennial crops and in addition take the planning situation into account. The method applied is a modified total step calculation. The difference between a traditional total step calculation and the modified version is the way in which payments and disbursements are taken into account over a period of several years. This is achieved by combining the present value method and the annuity method. The choice of interest rate has great bearing on the result in perennial calculations. The various components influencing the interest rate are analysed and factors relating to the establishment of the interest rate in different situations are described. The risk factor can be an important and variable component of the interest rate calculation. Risk is also addressed from an approach in accordance with portfolio theory. The application of the methods sheds light on the profitability of Salix cultivation from the viewpoint of business economics, and also how different factors influence the profitability of Salix cultivation. Aspects studied are, for instance, harvesting intervals, the importance of yield level, the competitiveness of Salix versus grain cultivation, the influence of income taxes on profitability etc. Methods for evaluation of activities concerning cultivation of a perennial crop are described and also involve the application of nitrogen ferilization to Salix cultivation. Studies have been performend using these methods to look into nitrogen fertilizer profitability in Salix cultivation during the first rotation period. There is insufficient data available for anything more than analyses of principle. Nitrogen fertilizer profitability has been investigated involving both production functions and cost calculuses, taking the year fertilization into consideration.
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