Hungary has a centuries-long palinka distilling tradition. Palinka is prepared by the traditional method of "Kisusti" or the more economical single-step technology. Methods for the improvement of the quality and cost-effciency of palinka preparation will include investments into an up-to-date technology, the focal point of my investigation in the present paper in terms of economic indicators (net present value), internal rate of return, proftability index and discount rate time. The calculations assessed several (optimistic, realistic and pessimistic) scenarios. Legislative changes have exerted a considerable impact on the turnover of palinka distilleries, and the re-introduction of the excise tax for subcontract distilling has resulted in frequent changes since 2010 and indicated an unpromising tendency. A further problem concerns dependence on agricultural source material production (fruit production) and the existence of home distilling. In conclusion, benefcial economic conditions will be the key elements in the implementation of the investment mentioned above.
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出版者
The Balkan Scientifc Association of Agrarian Economists, Belgrade, Institute of Agricultural Economics, Belgrade, (Serbia), Academy of Economic Studies, Bucharest (Romania)
其它主题
Investment economic benefts; Net present value; Palinka; Single-step distillation; Scenario analysis.
语言
英语
格式
application/pdf
许可
Copyright (c) 2017 BSAAE (Balkan Scientific Association of Agricultural Economists) in cooperation with Institute of Agricultural Economics (IAE) Belgrade and Academy of Economic Studies
类型
Journal Article; Journal Part; Journal Article; Journal Part
来源
Ekonomika poljoprivrede; Vol. 64 No. 4 (2017): ECONOMICS OF AGRICULTURE; 1379-1391, 2334-8453, 0352-3462
2025-09-23
2026-02-03
Dublin Core
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