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The use of controlling in agricultural enterprises and their competitiveness

Author

Listed:
  • Alžbeta FOLTÍNOVÁ

    (University of Economics in Bratislava, Faculty of Business Management, Department of Enterprise Economy, Bratislava, Slovak Republic)

  • Jindřich ŠPIČKA

    (University of Economics, Prague, Faculty of Business Administration, Department of Business Economics, Prague, Czech Republic)

Abstract

The article aims at the evaluation and comparison of the structure of costs linked to the milk production in the Czech Republic and the Slovak Republic. The paper focuses on the potential of the cost controlling in agricultural production. The analysis is based on data from the comparable sample surveys of costs and yields of agricultural commodities carried out by the Institute of Agricultural Economics and Information, Prague, and the Research Institute of Agricultural and Food Economics, Bratislava, in the period 2007-2012. The authors apply the contribution margin calculation and the gross margin calculation. Using target costing, the upper limits of variable and fixed costs are set to reach the break-even point. One of the main finding is that the average costs per litre of milk are by 15.3% higher in Slovakia than in the Czech Republic. It is caused by a significantly lower milk yield in Slovakia. Cost controlling based on the knowledge about the structure of the average costs of milk production can help farmers to better manage their business.

Suggested Citation

  • Alžbeta FOLTÍNOVÁ & Jindřich ŠPIČKA, 2014. "The use of controlling in agricultural enterprises and their competitiveness," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 60(7), pages 314-322.
    • Handle: RePEc:caa:jnlage:v:60:y:2014:i:7:id:19-2014-agricecon
    DOI: 10.17221/19/2014-AGRICECON
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    References listed on IDEAS

    as
    1. Monika MICHALIČKOVÁ & Zuzana KRUPOVÁ & Peter POLÁK & Ladislav HETÉNYI & Emil KRUPA, 2014. "Development of competitiveness and its determinants in Slovak dairy farms," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 60(2), pages 82-88.
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