Agric. Econ. - Czech, 2014, 60(7):314-322 | DOI: 10.17221/19/2014-AGRICECON

The use of controlling in agricultural enterprises and their competitivenessOriginal Paper

Alľbeta FOLTÍNOVÁ1, Jindřich ©PIČKA2
1 University of Economics in Bratislava, Faculty of Business Management, Department of Enterprise Economy, Bratislava, Slovak Republic
2 University of Economics, Prague, Faculty of Business Administration, Department of Business Economics, Prague, Czech Republic

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.

Keywords: controlling, costs, cost controlling, fixed costs, milk, price, specific costs, variable costs

Published: July 31, 2014  Show citation

ACS AIP APA ASA Harvard Chicago Chicago Notes IEEE ISO690 MLA NLM Turabian Vancouver
FOLTÍNOVÁ A, ©PIČKA J. The use of controlling in agricultural enterprises and their competitiveness. Agric. Econ. - Czech. 2014;60(7):314-322. doi: 10.17221/19/2014-AGRICECON.
Share...
Download citation
  • BibTeX (.bib)
  • Bookends (.ris)
  • EasyBib (.ris)
  • EndNote (.enw)
  • EndNote 8 (.xml)
  • ISI WoS (.isi)
  • Medlars (.medlars)
  • Mendeley (.ris)
  • MODS (.xml)
  • Papers (.ris)
  • RefWorks (.txt)
  • RefManager (.ris)
  • RIS (.ris)
  • MS Word (.xml)
  • Zotero (.ris)
    • Open full article

    References

    1. Boąková I. (2008): Světové trendy cen mléka a cen krmiv a pozice českých producentů mléka v evropském srovnání podle IFCN. (Global Trends in Milk Prices and Feed Prices and Position of Czech Milk Producers in European Comparison according to the IFCN.) VÚZE, Praha.
    2. Cenigová A. (2000): Metodika kalkulácie vlastných nákladov poµnohospodárskych výrobkov. (Methodology for cost calculation of agricultural products.) VÚEPP, Bratislava.
    3. Čuba F., Hurta J. (2004): Sníľení nákladů o třicet procent. (Cost reduction by thirty percent.) Zemědělec, 12: 23-26.
    4. Eschenbach R. et al. (2004): Controlling. ASPI, Praha; ISBN 80-7357-035-1.
    5. Fibírová J. (2003): Reporting - moderní metoda hodnocení výkonnosti uvnitř firmy. (Reporting - A Modern Method of Performance Evaluation within the Company.) Grada Publishing, Praha; ISBN 80-247-0482-X.
    6. Foltínová A. et al. (2011): Nákladový controlling. (Cost Controlling.) Iura Edition, Bratislava; ISBN 978-808078-425-6.
    7. Havlíček K., Břecková P. (2013): Significance and Differences of Marketing and Sales Controlling. Central European Business Review, 2: 36-42. Go to original source...
    8. Chrenková I. (2011): Controlling in the Conditions of Czech Republic. Agris on-line Papers in Economics and Informatics, 3 (2): 3-14.
    9. IAEI (2008-2013). Náklady a výnosy vybraných rostlinných a ľivočiąných výrobků za roky 2007-2012. (Costs and Yields of Selected Plant and Animal Products in the Period 2007-2012.) ÚZEI, Praha.
    10. Janotová B., Boudný J. (2013): Mezinárodní komparace nákladů a výnosů vybraných zemědělských komodit. (International Comparison of Costs and Yields of Selected Agricultural Commodities.) Bulletin ÚZEI No. 3/2013. Available at http://www.uzei.cz/data/usr_001_cz_soubory/bu1303.pdf
    11. Jelínek L. et al. (2010): Ekonomický systém hodnocení výkonnosti zemědělských podniků respektující principy trvalé udrľitelnosti hospodaření s přírodními zdroji. (Economic System of Farm Efficiency Evaluation Respecting Principles of Sustainable Natural Resources Management.) ÚZEI, Praha.
    12. Kita J., Máziková K., Grossmanová M., Kitta P. (2012): Trade practices of retail chains as far as the transaction cost analysis in the relationships manufacturer - retailer are concerned in the milk industry. Agricultural Economics - Czech, 58: 264-274. Go to original source...
    13. Krause J., Javor M. (2006): Competitive advantage in a globalized economy. In: Jedlicka P. (ed.): Scientific Conference on Hradec Economic Days 2006: Business and Regional Development. Hradec Kralove, Czech Republic, February 07-08, 2006, pp. 275-281; ISBN 978-80-7041-895-6.
    14. Krupová Z., Michaličková M., Krupa E. (2012): Prehµad metodík kalkulácie nákladov v chove preľúvavcov na Slovensku. (Review of Methodologies for Costs Calculating of Ruminants in Slovakia.) Journal of Central European Agriculture, 13: 426-445. Go to original source...
    15. Leinweber V. (2009): Obchodní politika v době krize a její řeąení za pomocí krycích příspěvků. (Using a Contribution Margin as a Solution to the Business Strategy in the Crisis.) Ekonomika a management, 3: 5-22.
    16. Mann R., Mayer E. (1992): Controlling - metoda prosperujícího podnikání. (Controlling - Method for Prosperous Business). Průmysl a obchod, Profit, Praha; ISBN 80-85603-20-9.
    17. Michaličková M., Krupová Z., Polák P., Hetényi L., Krupa E. (2014): Development of competitiveness and its determinants in Slovak dairy farms. Agricultural Economics - Czech, 60: 82-88. Go to original source...
    18. Poláčková J., Boudný J., Janotová B., Novák J. (2009): Analýza nákladů a rentability vybraných zemědělských výrobků 2002-2006. (Cost and profitability analysis of selected agricultural products 2002-2006.) ÚZEI, Praha; ISBN 978-80-86671-55-0.
    19. Poláčková J., Boudný J., Janotová B., Novák J. (2010): Metodika kalkulací nákladů a výnosů v zemědělství. (Methodology of Costs and Revenues Calculation in Agriculture.) ÚZEI, Praha; ISBN 978-80-86671-75-8.
    20. RIAFE (2008-2013): Nákladovos» poµnohospodárskych výrobkov v SR za roky 2007-2012 v triedení podµa výrobných oblastí. (Costs of Agricultural Products in the Slovakia in the period 2007-2012 according to the Classification of Production Regions). VÚEPP, Bratislava.
    21. Sedliačiková M., ©atanová A., Foltínová A. (2012): Financial controlling in theory and praxis of small and mediumsize enterprises. Ekonomický časopis, 60: 949-966.
    22. Svatoą M., Smutka L., Qineti A., Selby R. (2013): Visegrad countries' agricultural foreign trade development (transformation process). Scientia Agriculturae Bohemica, 44: 38-46 Go to original source...
    23. Volmuth H. (2002): Controlling - nový nástroj řízení. (Controlling - New Management Tool.) Profess, Praha; ISBN 80-85235-54-4.

    This is an open access article distributed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International (CC BY NC 4.0), which permits non-comercial use, distribution, and reproduction in any medium, provided the original publication is properly cited. No use, distribution or reproduction is permitted which does not comply with these terms.


    Return to the content