master's thesis
ULOGA BIOLOŠKE IMOVINE U POSLOVANJU POLJOPRIVREDNOG PODUZECA

Marko Limić (2016)
University of Split
Faculty of economics Split
Metadata
TitleULOGA BIOLOŠKE IMOVINE U POSLOVANJU POLJOPRIVREDNOG PODUZECA : diplomski rad
AuthorMarko Limić
Mentor(s)Branka Ramljak (thesis advisor)
Abstract
Ovaj rad obraduje poduzeca posjeduju biološku imovinu, specificnije višegodišnje nasade. Cilj diplomskog rada je odgovaranje dva pitanja: da li udio višegodišnjih nasada u ukupnoj imovini znacajan tako da utjece na financijski rezultat koji gospodarski subjekt ostvaruje i da li je isplativije kupiti višegodišnje nasade ili uzgojiti ih od pocetka. U prvom djelu rada pobliže je objašnjena biološka imovina i njena regulativa te stanje poljoprivrede u Republici Hrvatskoj. Empirijski dio rada je izvršen putem uzorka u programu SPSS sa Pearsonovim koeficijentom korelacije te je potvrdena znacajnost višegodišnjih nasada i njihova negativna veza sa ostvarenim financijskim rezultatom. Za drugu hipotezu koja je testirana utvrdeno je da su trenutacne cijene na tržištu maslinika previsoke te da je isplativije uzgojiti od pocetka a za vinograde i vocnjake isplati se kupiti nasade koji su spremni za transformaciju samo po najnižoj cijeni koja se javlja u ruralnom dijelu kontinentalne Hrvatske.
KeywordsBiological property agriculture agricultural enterprise
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Studies
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2016-09
Parallel abstract (English)
This research deals with companies which own biological property, specifically long lasting plantations. The aim of this paper is answering to two questions: is the share of the long lasting plantations in the total company assets significant so that it affects the financial result which the economic subject creates and is it financially to buy long lasting plantations or to rise them from the begining. In the first part of the paper biological property is explained in depth along with the regulation and the standing of agriculture in Republic of Croatia. The empiric part of the paper is done by a sample processed in the program SPSS with Pearson coefficient of corellation and it confirmed the significance of the long lasting plantations and their negative connection with the created financial result. For the other 58 hypothesis which was tested it was determined that the current prices on the market of oil groves are too high and that is financialy better to rise the grove from the beggining and for vineyards and fruit plantations it is better to buy long lasting plantation which are ready for transformation only by the low price provided in rural parts of continental Croatia.
Parallel keywords (Croatian)Biološka imovina poljoprivreda poljoprivredno poduzece
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:961160
CommitterIvana Gizdić