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Autor	Jarosław Mielcarek
Tytuł	Rachunek kosztów docelowych jako narzędzie analizy inwestycji w rolnictwie
Title	Agricultural Investment Analysis with Target Costing
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Abstract	The expression development for free cash flows to firm taking into account the flat-rate tax on special branches of agricultural production was necessary to use the target costing for the analysis of agricultural investment project. It made possible to present essential for this costing the appropriately changed formula for target minimum rate of return on sales therefore. The modified current unit cost for investment project was lower than the allowable cost. Discount criteria for acceptance of this project were fulfilled. The size of the safety margin and safety margin rate for current costs reached a level indicating a low risk of failure of the project.
Cytowanie	Mielcarek J. (2012) Rachunek kosztów docelowych jako narzędzie analizy inwestycji w rolnictwie.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 97: 111-125
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Pełny tekst	EIOGZ_2012_n97_s111.pdf

Autor	Sławomir Juszczyk
Tytuł	Innowacje a zasada racjonalnego gospodarowania w agrobiznesie
Title	INNOVATION AND RATIONAL PRINCIPLE IN AGROBUSINESS
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Abstract	The aim of this paper is to propose a discussion about the innovation and rational managing principle. The foundation for beginning this consideration begs the question – why Professor Oscar Lange used this name, but did not determine that there is a principle of ways to improve the effectiveness of managing in economics. If indeed there is a rational managing principle, also in the meaning ex ante, and we take into consideration such innovation which enlarge the financial outcome of a given economic entity, it seems that the rational managing principle, so far, does not exhaust the complexity of this issue. In author’s opinion the rational managing principle makes easier, on the one hand, an opinion of existing changes, on the other hand planning the production improvement in short, mid, and long – lived depiction. It allows with economic point of view to concentrate on problems from the past and on these which have short term, operation and strategic meaning. Furthermore, production improvement because of innovation is for the entity the base giving the chance to exist during the time. In the contemporary macroeconomic condition the economic entity’s success is existing on the market and not to worsen the financial condition. With the all point of view, in the entirely calculus, existing of the economy entity is not only financial profitable but has first of all fundamental social meaning. Predictable escalation of liberalisation in the EU agricultural policy will cause necessity the acceleration of production’s rationalisation in all the farms. The decreasing unit cost could be very difficult process, demanding the farming which is based on knowledge
Cytowanie	Juszczyk S. (2008) Innowacje a zasada racjonalnego gospodarowania w agrobiznesie.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 5-15
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Pełny tekst	EIOGZ_2008_n68_s5.pdf

Autor	Stanisław Mańko
Tytuł	Wpływ wielkości stada i wydajności mlecznej krów na koszty produkcji mleka
Title	The influence of herd amount and milk yeld on the cost of milk production
Słowa kluczowe	skala produkcji mleka, wydajność mleczna krów, koszty produkcji mleka, koszt jednostkowy
Key words	scale of milk production, milk yield, cost of milk production, unit cost
Abstrakt	W opracowaniu przedstawiono zróżnicowanie kosztów produkcji mleka w gospodarstwach wyspecjalizowanych w chowie bydła mlecznego, prowadzących rachunkowość w 2005 r. według standardu FADN. Badania przeprowadzono wykorzystując algebraiczną funkcję kosztów. Stwierdzono, że na jednostkowy koszt produkcji mleka wpływa skala produkcji, mierzona liczbą utrzymywanych krów oraz wydajność mleczna. Wzrost skali produkcji powodował początkowo obniżenie, a następnie przyrost jednostkowego kosztu produkcji mleka. Wyższa wydajność mleczna krów niezależnie od skali produkcji powodowała obniżenie kosztu jednostkowego.
Abstract	The study shows differences in the cost of milk production in farms specialized in dairy cattle breeding which ran farm accountancy (according to FADN standards) in 2005. The research was carried out using algebraic function of cost. It was stated that the unit of milk production is influenced both by scale of production (measured on the amount of herd) and milk yield. The increase of scale of production has been caused by decreasing at the beginning and thereafter by increasing of unit cost of milk production. It has been shown that higher milk yield, irrespective of scale of production, causes the decrease of unit cost. Bigger milk yield, irrespective of scale of production, causes decrease of unit cost.
Cytowanie	Mańko S. (2007) Wpływ wielkości stada i wydajności mlecznej krów na koszty produkcji mleka .Roczniki Nauk Rolniczych, Seria G, t. 93, z. 2: 37-45
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Pełny tekst	RNR_2007_n2_s37.pdf

Autor	Sławomir Juszczyk, Marek Rękorajski
Tytuł	Koszty bezpośrednie pasz łąkowo-pastwiskowych w gospodarstwach mlecznych województwa łódzkiego
Title	Costs of meadow-pasture fodder on the example of milk farms in Lodz Province
Słowa kluczowe	struktura kosztów bezpośrednich, koszty jednostkowe, ceny nasion traw, ceny nawozów mineralnych i innych środków produkcji
Key words	structure of direct costs, unit costs, prices of grasses, prices of artificial fertilizers and other production means
Abstrakt	W artykule zaprezentowano wyniki badań z terenu województwa łódzkiego prowadzonych w latach 2004-2006, dotyczące zróżnicowania kosztów bezpośrednich pasz łąkowych i pastwiskowych w gospodarstwach mlecznych.
Abstract	The aim of the paper was to analyze the costs of meadow pasture folder in milk farms. There were analyzed farms from Łodz Province. Taking into consideration process of liberalization on milk market and respecting the necessity of looking for possibility of unit cost decreasing, the pasture feeding could be more and more important. In that context this issue connected with botanic content of the turf and with fertilizing intensification and nurturing of pasture seems very important and could have an influence on increasing competitive advantages between milk producers. It could have also influence, in the long term perspectives, on increasing milk production concentration, first of all in the farms, which have large pasture area, especially near the centre of the farm. In the researched period 2004-2006the average direct costs 1 dt of pasture cutting grass fluctuated from 1,88 to 1,93 zl; meadow cutting grass . from 2,18 to 2,23 zl; meadow hay . from 14,17 to 14,53; hay-silage from 6,55 to 6,72 and silage from 3,57 to 3,66 zl. Moreover, in the individual researched years occurred between milk farms significance differences of costs those fodder. The biggest were in 2005 year. Taking the lowest costs as 100%, the highest level in case of pasture cutting grass was 155,3%; in case of meadow cutting grass was 140,0%; meadow hay was 163,4%; hay-silage was 134,8% and silage was 137,4%. The diversity of unit costs could be recognized as a significant, and what is more, it shows the possibilities of decreasing the fodder costs in the specialized farms.
Cytowanie	Juszczyk S., Rękorajski M. (2007) Koszty bezpośrednie pasz łąkowo-pastwiskowych w gospodarstwach mlecznych województwa łódzkiego .Roczniki Nauk Rolniczych, Seria G, t. 94, z. 1: 35-45
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Pełny tekst	RNR_2007_n1_s35.pdf