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Evidențe tehnice și operațiuni contabile specifice cooperativelor agricole (I)

Author(s): Paul C. Șchiopu / Language(s): English Issue: 2/2022

Considering that, as regards the fast-growing agricultural cooperative sector (currently, approximately 4,000 agricultural cooperatives are registered), there are neither operating rules, nor works guiding the co-operators in the economic activity, we consider that the article hereby may be extremely useful both for them and the professional accountants working in the field. From the point of view of setting up, organization and functioning, agricultural cooperatives have certain particularities that differentiate them from the other entities in the market economy, this also being the reason why we deemed it necessary to deal with the organisation and management of registers, as well as of some accounting operations, grouping them into specific operations and joint operations of all types of agricultural cooperatives.

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Kaizen costing – o strategie de îmbunătățire continuă a organizațiilor

Author(s): Dorina Plescaci / Language(s): English,Romanian Issue: 2/2022

Nowadays, in the business field, a perpetual tendency of cost reduction, labor optimization, waste elimination and continuous improvement is perceived. It is self-evident that achieving these objectives requires a strategy, so that Kaizen costing is helpful in this respect. The approach aims at fulfilling these purposes and, at the same time, creates a pleasant environment, in a permanent organic growth, both for the employees and the management and the entire community.The object of the research hereby is presenting the Kaizen costing strategy, its principles and rules, but at the same time it focuses on highlighting the implementation of this approach at the level of industries with very different fields of activity. Is the Kaizen strategy really efficient for achieving the mentioned objectives? Can it be successfully implemented within organizations from different industries? Does Kaizen costing have benefits and limitations? Does it contribute to increasing the efficiency of the manufacturing process? These are just a few of the questions to which the study hereby is trying to answer, being intended for those who strongly believe that there is always room for improvement.

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BIG DATA KONCEPT I PRIMJENA U SAVREMENOM KRIZNOM POSLOVANJU

Author(s): Vernes Vinčević,Mahir Zajmović / Language(s): Bosnian Issue: 2/2021

In the last couple of years, the term “Big data” is most commonly used in the IT industry. This term is often used in everyday life since the analysis of Big data changes the quality of life of individuals, as well as in modern crisis business.The analysis of Big data and new technologies are used as a tool in management of companies and industries for quality presentation of business decisions. A specific example of implementation of Big data can be found in all spheres of human actions - businesses (internet stores, searches, social networks, production industries, banking, logistics and others). We can easily say, when accepting Big data technology (e.i: Hadoop systems and others), companies can improve their businesses, maximize profit and reduce the costs. The possibility of processing and analysis of collected data for further usage is what makes this technology very valuable and important. In this example, I will be showing simplified basic terms of Big data concepts, Big data technology, Big data sources and usage of Big data in modern businesses, also the role and importance of Big data in crisis situations.

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EFFECT OF FRAUD RISK REDUCTION STRATEGY ON THE LEVEL OF EMPLOYEE FRAUD IN NIGERIAN PUBLIC SERVICE ORGANIZATIONS

Author(s): Joe Duke II,Kechi A. Kankpang / Language(s): English Issue: 1/2012

Given the rampant headline revelations of widespread fraud perpetrated in Nigerian public service organizations in recent times, this study addresses a topical subject that commands urgent attention, understanding and intervention. Using a survey design and case approach, a cross-sectional study was carried out on a sample of 54 systematically selected public service organizations spread across the South-South geopolitical region of Nigeria. The study showed that the fraud risk reduction strategy deployed in Nigerian public service organizations is not effective in reducing the overall level of employee fraud. The study showed that auditor’s monitoring strength is low. It also found that the prevailing reward and compensation system does not facilitate reduction of incentive for employee fraud. These results point to a need to review, strengthen and make more dynamic and responsive the current fraud risk reduction strategy used.

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A STUDY OF THE PRACTICE OF THE LEARNING ORGANIZATION AND ITS RELATIONSHIP TO PERFORMANCE AMONG KENYAN COMMERCIAL BANKS

Author(s): Stephen N. M Nzuve,Edith A. Omolo / Language(s): English Issue: 1/2012

The objective of the study was to investigate the extent of the practice of the learning organization within the Kenyan commercial banks and determine the relationship between the aforementioned practice with organizational performance. The study adopted a descriptive survey design. It was a census survey comprising all the 43 banks licensed to operate in Kenya under the banking Act. The sample frame included all the commercial banks listed in the Central Bank of Kenya website. The 43 banks were further divided into 3 tiers based on profitability for the year 2008 as indicated in the Banking Survey 2009.Primary data was collected using a structured questionnaire while secondary data regarding organizational performance was obtained from the banking survey 2009. The data collected was analysed using descriptive statistics in terms of frequency and percentage tabulations, cross tabulations and Pearson’s correlation coefficient to determine the relationship between the practice of the learning organization and organizational performance.The study established that most Kenyan commercial banks had to a large extent adopted the following practices adopted by most organizations: development of information systems designed to inform and empower, formative accounting control, learning approach to strategy development, participative policy making, reward flexibility and supportive leadership. The practices least adopted were the ones involved in enabling structures, creating a learning climate and boundary workers as environmental scanners.Findings indicate that there is an inverse relationship between the practice of the learning organization and organizational performance. This would suggest that there are other factors that have to be taken into account to determine and explain this discrepancy, hence the need for further study.In conclusion, the study established that two thirds of the Kenyan banks had adopted the practices of the learning institution. The study also indicates that there is a tendency for Kenyan commercial banks to focus on certain aspects of the learning organization instead of seeing the whole picture and focusing on the organization as a dynamic entity. Interest in the learning organization has been stimulated by the need to attain sustainable competitive advantageThe researcher recommends that the Kenyan commercial banks should embrace more systematic, definite and concrete steps towards adopting a learning culture, in order to survive the onslaught of competitive forces in the global market. The study suggests further investigation into whether the practices were adopted as part of a systematic strategy to develop the banks as learning organizations or whether they were simply adopted on an ad hoc basis for purposes of expediency and organizational survival.

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ASSESSMENTS AND DYNAMICS OF TRADE SPECIALIZATION OF AGRI-FOOD PRODUCTS EMPIRIC EVIDENCES FROM ROMANIA

Author(s): Mirela-Adriana RUSALI / Language(s): English Issue: 1/2012

Research has focused on the analysis of the Romania’s agri-food comparative advantages based on the indices of trade specialization assessed pre- and post-accession to the EU. The method of calculation of the specialization degree index used the original Lafay index adapted on the agricultural sector. The index allows the assessment of the contribution of each product in relation to the corresponding importance in trade, which provides the ranking of products by their level of competitiveness on the international markets. The index measures the contribution of each Romanian agricultural product, aggregated by the chapters of the Combined Nomenclature at 2 digit aggregation level, to the total agri-food trade, within the period 2004-2010. The research results indicate, for the analyzed period, a decrease of the specialization level and a loss in trade diversification of the Romanian products. The detailed results provide a hierarchy of the agri-food products in relation to the highest specialization level demonstrated in Romania’s foreign trade relations.

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EKONOMSKO-IMOVINSKI KRIMINAL U ISLAMU

Author(s): Sulejman Topoljak / Language(s): Bosnian Issue: 13/2021

Property and the economy are the basic needs of every individual, community, society and state and also their backbone. Therefore, Islam classified property into five universal values, protected them with its norms and regulations and determined sanctions against anyone who threatens, devalues and destroys them in any way, because their protection in the same time protects the individual, family, society and public order in the country, even the state itself. Property and economy in every society and state have the status of bloodstream in a living organism - the body. In order for the body to be healthy and able to perform its basic function, it is necessary to have a healthy blood circulation. Healthy bloodstream means healthy and clean veins, arteries and capillaries so that the blood can reach and bring oxygen and food to every cell and capillary in the body. Any narrowing or blockage in these conductors would have undesirable consequences that will affect the normal functioning of the body and possibly cause its death. The same logic and analogy should be used to observe at property and the economy in one society and state. If property does not reach every citizen in society and communities in healthy and unclogged ways, but accumulates in the hands of individuals or privileged groups and oligarchy, the bloodstream of such society and state will become sick and clogged and such state and society will not be able for normal functioning and then it's only a matter of days before it gets a heart attack or stroke and be left crippled, completely paralyzed or destroyed. Hence, the aim of this study is to examine the position of Islam on the issue of economic and property crime and the preventive measures it prescribed in order to protect and preserve that bloodstream due to its fateful and unavoidable importance in the life of an individual and in the survival of every society and state. The current disruption of the property and economic system, i.e. the economic bloodstream at the macro and micro level, confirms the importance of its protection and health, otherwise, the consequences of its disease and blockage will affect almost every country and every resident of this planet. This confirms the current economic situation in the world and all the consequences which it has caused and brought. The paper will list the most important types of that crime, the sanctions that have been prescribed, the benefits that are realized from the using those sanctions, and the preventive - reform program that Islam has prescribed for the protection of the economy and its revitalization.

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THE MAJOR BARRIERS IN RETAINING TALENTS IN DEVELOPING COUNTRIES – FROM THE PERSPECTIVE OF SUCCESSFUL MANAGERS

Author(s): Elvir Čizmić,Azra Ahmić / Language(s): English Issue: 39/2021

The purpose of this study was to locate what are the core reasons, from the talented managers perspective, why do the brilliant employees leave their current job positions in the developing countries, such as Bosnia and Herzegovina, in order to work for another appealing firm or abroad. Many thriving firms ordinarily invest quite a lot of money in advancing their splendid employee's skills, capabilities and knowledge through distinct business educations, which afterwards return to the company by magnifying its outcomes (productivity, profitability and net revenues). Methodology in this research article included a befitting questionnaire on the prime internal challenges which are facing talented managers in Bosnia and Herzegovina, and an interview with few managers on the crucial external obstacles. The results from questionnaire displayed that talents leave companies in Bosnia and Herzegovina for the next top three reasons: a poorly paid job that is hard for family support; constant work under stress; and unskilled and incompetent people on key job positions which give them the power to make important decisions. When it comes to interview, managers on strategic level gave some interesting observations about external obstacles in retaining talents in firms like: uncertain political situation; undeveloped value system - no rule of law (no equal rights for everyone) and lengthy court proceedings for the honest firms and leaders who have no membership in political parties. This study is useful in miscellaneous ways: it uncovers giant problems in developing countries concerning top talented employees' turnover and proposes plausible and achievable solutions how to overcome it especially on micro enterprise level.

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ODRŽIVI MODNI PROIZVODI KAO BUDUĆNOST MODE: PERCEPCIJA ODRŽIVIH MODNIH PROIZVODA KOD GENERACIJA Y i Z

Author(s): Jasmina Dlačić,Ana Maria Franulović,Katherine Sredl C. / Language(s): Croatian Issue: 39/2021

Sustainable development has become a priority in the development of society. This is also reflected in consumers who become aware of the importance of making sustainable decisions. On the other hand, the fashion industry has been identified as a major polluter due production methods, disposal of worn products or disposal of unsold products. Therefore, consumer decisions are directed towards the purchase of sustainable fashion products. The purpose of this paper is to investigate the behaviour of Generation Y and Z in relation to sustainable fashion products. The research was conducted on 95 members of Generation Y and Generation Z in the Republic of Croatia through a survey questionnaire, and the scales from previous research were used in the questions. The results of the research indicate that it is important for consumers to support local producers when choosing sustainable fashion products, and that there is equity in the production process. A relatively low level of the need to recycle fashion clothing has been noticed, and even if they decide to do so, they usually pass on worn-out and no longer needed fashion products to relatives or friends. Furthermore, it is important for Generation Y and Z consumers that a fashion product is affordable, that there is a large selection of clothing and that fashion products follow current fashion trends. The paper also highlights the implications for marketing managers.

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CRYPTOCURRENCY-ADVANTAGES, DISADVANTAGES, DETERMINANTS: CASE OF BITCOIN

Author(s): Amra Selimović,Kemal Kozarić,Amila Žunić,Emina Žunić Dželihodžić / Language(s): English Issue: 39/2021

Cryptocurrency is a subset of the class of digital currency, which has become an important type of digital currency. The first cryptocurrency was Bitcoin launched in 2008. Recently, cryptocurrencies have become the main topic in the financial industry. This article briefly analyzes the main features of cryptocurrency, concerning the advantages and disadvantages of cryptocurrencies. In addition, this article also highlights the legal and regulatory dimensions of cryptocurrency. Furthermore, the paper elaborates, the role of monetary institutions in dealing with cryptocurrency. In conclusion, it is not easy to predict whether cryptocurrencies will affect banks and other financial institutions, but it is important to consider cryptocurrencies as an alternative for financial transactions in the future.

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DIGITALNI ALATI I PROCEDURE U POSTUPKU OSNIVANJA PRIVREDNIH DRUŠTAVA: NOVA RJEŠENJA EVROPSKE UNIJE

Author(s): Fatima Mahmutčehajić,Vedad Silajdžić / Language(s): Bosnian Issue: 39/2021

Obim i razvoj digitalne infrastrukture je u neprestanom razvoju. Taj razvoj obuhvata i promjenu postojećih načina poslovanja, ali i nastajanje posve novih procedura za brže I efikasnije osnivanje privrednih društava. I pored brojnih preispitivanja mogućnosti primjene postojećih pravila i prijedloga oblikovanja novih, proces pronalaženja odgovarajućih sistema regulacije za cyber-prostor nije dovršen. Upotreba digitalnih alata i postupaka s ciljem jednostavnijeg, bržeg te vremenski i troškovno učinkovitijeg započinjanja poslovne djelatnosti osnivanjem privrednih društva ili otvaranjem podružnice tog društva u drugoj državi te radi pružanja sveobuhvatnih i dostupnih informacija o privrednim društvima jedan je od preduvjeta za učinkovito funkcioniranje, modernizaciju i administrativno pojednostavljenje konkurentnog unutrašnjeg tržišta Evropske unije i osiguravanje konkurentnosti i vjerodostojnosti privrednih društava. Cilj ovog rada je predstaviti rješenja digitalizacije i modernizacije u području prava društava na nivou Evropske unije, te prikazati da osnivanje privrednih društava, upis podružnica u registar te podnošenje dokumenata i informacija u potpunosti putem interneta, društvima bi omogućilo upotrebu digitalnih alata i u komunikaciji sa nadležnim tijelima, u skladu sa Direktivom (EU) 2019/1151, a što značajno utiče na redukciju administrativnih barijera, troškova i vremena trajanja postupaka. Ta nova rješenja utemeljena su na međunarodno priznatim dokumentima, koji će za potrebe ovog rada biti predstavljeni.

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IN MEMORIAM: PROF. DR. MILIĆ SIMIĆ (1944-2021)

Author(s): Not Specified Author / Language(s): Bosnian Issue: 39/2021

IN MEMORIAM: PROF. DR. MILIĆ SIMIĆ (1944-2021)

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KRIZNI MENADŽMENT U SPORTU ZA VRIJEME PANDEMIJE COVID-19

Author(s): Dea Rosandić,Željka Borzan / Language(s): Croatian Issue: 2/2021

The world „Lockdown “has caused a global closure in the economy. Everyone is facing the consequences: from shops, service facilities, tourist and catering facilities, transport to sports, professional and recreational. Crisis management, as a new area of management, deals with forecasting events and defining possible optimal response to the crisis, and refers to activities aimed at managing situations dangerous to the survival of the company. The basis of the crisis management is the use of measures and methods to anticipate the crisis and stop its development at an early stage, but the pandemic has caught the whole world unprepared. The consequences are primarily visible at the economic level, but also on the social aspect of people's lives, from world health, the educational system, financial institutions, all the way to the sports industry. The paper explores the challenges and consequences that sporting events and sport in general suffered during the COVID-19 pandemic.

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BEHAVIORAL ECONOMICS IN THE DIGITAL AGE

Author(s): Damir Bećirović,Dino Arnaut / Language(s): English Issue: 4/2021

Behavioral economics is the link between psychological research and economics. The rise of behavioral economics is significant because people have ceased to be viewed as rational Homo Economicus. Behavioral economics gives people a role that is closer to reality, which shows that we are often irrational in our decision-making. We base our daily decisions on mental abbreviations or heuristics. In marketing, this has long been a well-known fact used to attract new customers. On the other hand, the concept of Nudge Theory means creating an environment that will use our irrationalities to make decisions that are in our best interests. In this paper, we have shown which are the most common heuristics by which people make everyday decisions. We have given examples of how these irrationalities are being used in today’s digital age for marketing and other business purposes, but also how preferred digital technologies can be used to create a positive choice architecture. In today’s digital age, when the amount of information and the speed of access to information is higher than ever before, it is increasingly difficult for people to make rational decisions. Therefore, understanding behavioral economics is very important in order to get to know and understand ourselves better and make better decisions. On the other hand, the choice architecture also raises several ethical issues, especially in the context of Digital Nudging, which need to be discussed so that the benefits of the idea of Choice Architecture in the digital age are not lost because of its abuse.

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APPLICATION OF INFORMATION TECHNOLOGIES AND AUTOMATION IN RMU “KAKANJ”

Author(s): Kasim Bajramović,Irhad Bajramović,Irfan Bajramović / Language(s): English Issue: 4/2021

The use of informatics and automation in the process of underground and surface exploitation of mineral resources is increasingly obliging experts in this field, to give priority to this flow, which covers the entire technique and technology. Modern approaches in underground and surface exploitation imply a much greater participation of experts in the pits and in the surface mines in the research, which should enable greater efficiency of the exploitation process, and thus, higher profits. Knowledge of world technology, modern mining techniques and the quality of human resources must give a new impetus to underground and surface exploitation in terms of mass creativity, which will later take over new technological solutions. The real possibilities in the realization of these development tasks are provided by informatics. The starting point for the use of informatics is a quality database. The traditional approach to the database mainly represents a centralized database for underground exploitation as well as the entire surface mine, as a recurrence of centralized computer centers and information systems. The introduction of personal computers, however, is increasingly changing the creative attitude towards relational databases, which enable faster development of application programs, intended to solve very specific problems. In pits as well as in surface mines, a distributed database is necessary for the deposit (geology, hydrogeology, hydrology, geodesy, geomechanics, etc.), for equipment (harvesters, loaders, methanometric power plants, pumps, transformer stations, excavators, trucks, drills, conveyors, auxiliary equipment) and for economics (production costs, ore price, etc.).

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TRŽENJSKA ANALIZA TURISTIČNO-ŠPORTNE STORITVE V ČASU PANDEMIJE COVID-19

Author(s): Benjamin Urek,Karmen ERJAVEC / Language(s): Slovenian Issue: 2/2021

Marketing involves the exploration of target markets, the goal of which is to build long-term relationships with users. Therefore, companies pay much attention to market analysis and designing market strategy with the help of market research. Sport and tourism are activities that are naturally connected, and it makes sense to connect them in the field of marketing. In the town of Krško and its wider surroundings, there is a lack of facilities in the field of sports and tourism activities. This is all the more important at a time of releasing measures to prevent the spread of Covid-19 pandemic, when people want quality sports activities. Therefore, the aim of the study was to determine the market opportunities for the development and operation of a tourism and sports facility. We conducted a study to determine the needs and wishes of potential users of the sports and tourism facility in Krško. We used a quantitative and qualitative approach to data collection. We conducted surveys (n = 30) and in-depth interviews (n = 5), as well as a competitive analysis. Based on the results, we formulated a marketing strategy with marketing communication

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SELECTED BENEFITS AND THREATS ARISING FROM INTERNET USE BY HOUSEHOLDS AND ENTERPRISES IN POLAND WITH RESPECT TO THE COVID-19 PANDEMIC

Author(s): Roman Kisiel,Greta Woźnialis / Language(s): English Issue: 1/2021

The internet has revolutionized the world over the past half of a century, and the COVID-19 pandemic has contributed to an increase in its importance. Although the global network brings with it more advantages than disadvantages, its existence also causes certain threats which have an impact on the life of Polish households and operations of Polish enterprises. This paper is theoretical and empirical in nature. Its aim is to explore the relationship between the internet and the COVID-19 pandemic, i.e. the time household members spend online. The impact of the two factors on survival in the market was examined in the case of enterprises. Moreover, the subjectively most important benefits and threats arising from the global network consumption in the opinion of the business entities mentioned above were illustrated. According to the respondents, facilitating communication is the main advantage of the internet (33.33%), whereas the spreading of hate on the internet is the major threat associated with its use (24.17%). The main benefit derived from the global network resources by enterprises is the possibility of obtaining raw materials from the most profitable sources (28.40%), whereas the major threat identified by them is that a negative opinion published on the internet can weaken the financial standing of a company or even make it disappear from the market (55.56%). Nearly 60% of household members found themselves spending more time online during the COVID-19 pandemic. Nearly 94% of the entrepreneurs who use the internet in running their businesses admitted that it helped them to keep their business in the market during the pandemic.

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SELECTED MANAGEMENT CONCEPTS IN SUPPLY CHAINS

Author(s): Katarzyna Łukiewska,Adam Wieczorek,Magdalena Łada / Language(s): English Issue: 1/2021

Supply chain management is considered a complex process that can lead to errors, conflicts, or a breakdown of cooperation. In chain creation, it is important to organize and rationalize the network of interconnections to which the assumptions of concepts, such as lean manufacturing, agile manufacturing, and resilient supply chains, can be applied. For this reason, the aim of the research presented in the study was to attempt to identify how selected management systems in supply chains can influence the improved functioning of enterprises in a vulnerable condition and in the contemporary challenging situation. The starting point for consideration was to define the concept of a supply chain, lean manufacturing, agile manufacturing, and resilient supply chains, and to indicate the benefits of using the selected concepts. For this purpose, foreign and domestic literature was used. The result is a description, analysis, and criticism of the different systems in relation to the supply chain.

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ECONOMIC COMPETITIVENESS AND AVAILABILITY OF ROAD INFRASTRUCTURE

Author(s): Paweł Merło,Jakub Juszkiewicz,Szymon Łątkowski / Language(s): English Issue: 1/2021

The level of road infrastructure development brings about several benefits, such as shorter travel times, reduced transport costs, or improved road safety. Undoubtedly, it is also a factor that has had a beneficial impact on the growth of certain regions. This is particularly important for the entire economy (in the macroeconomic context), for regions (on the meso-regional level) and for business enterprises (the macroeconomic aspect). The aim of this study has been to evaluate the effect of the availability of road infrastructure on the economic competitiveness of Polish voivodeships. To this end, the Regional Competitiveness Index (RCI) was compared with the ratio of the density of hard-surface roads per 100 km2. The analysis showed that the highest regional competitiveness and simultaneously the highest road density ratio were in the voivodeships: śląskie, małopolskie and mazowieckie. However, the majority of regions in Poland are composed of voivodeships with both of these indicators scoring below zero. These are regions in the eastern part of Poland; as well as the lubuskie and zachodniopomorskie voivodeships.

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IZRAČUN DOPRINOSA POKRIĆA I OSNOVNIH EKONOMSKIH POKAZATELJA USPJEŠNOST I MASLINARSKE PROIZVODNJE NA PRIMJERU HERCEGOVAČKOGA OPG-A

Author(s): Ivan Spužević / Language(s): Croatian Issue: 32/2021

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.

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