CALCULATION OF COVERAGE CONTRIBUTIONS AND BASIC ECONOMIC INDICATORS OF OLIVE PRODUCTION SUCCESS ON THE EXAMPLE OF THE HERZEGOVINIAN FAMILY FARM Cover Image

IZRAČUN DOPRINOSA POKRIĆA I OSNOVNIH EKONOMSKIH POKAZATELJA USPJEŠNOST I MASLINARSKE PROIZVODNJE NA PRIMJERU HERCEGOVAČKOGA OPG-A
CALCULATION OF COVERAGE CONTRIBUTIONS AND BASIC ECONOMIC INDICATORS OF OLIVE PRODUCTION SUCCESS ON THE EXAMPLE OF THE HERZEGOVINIAN FAMILY FARM

Author(s): Ivan Spužević
Subject(s): Business Economy / Management, Agriculture, Accounting - Business Administration
Published by: Matica hrvatska Mostar
Keywords: coverage contribution; olive production; depreciation; economy; profitability;

Summary/Abstract: The aim of the paper was to calculate the contribution to cover the variable costs of olive production in Hercegovina using data from a family farm. Subsequent calculation, performed based on technological and economic starting points, was the basis for calculating the basic economic indicators of business performance as well as the cost price per unit of product. With a coverage contribution of 11,583.00 KM, the basic economic indicators (productivity, economy and profitability) showed high values as well as the cost price, which is relatively favorable in relation to the selling price. The positive financial result and economic indicator values show that olive production is successful in the stage of full tree productivity, on the assumption of realising the expected fruit yield, oil extraction percentage and successful sales.

  • Issue Year: 2021
  • Issue No: 32
  • Page Range: 126-134
  • Page Count: 9
  • Language: Croatian