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  • Profitability of small-scale farming in Slovenia and likely prospects for the future = Ocena donosnosti kmetijske pridelave na izbranih kmetijah v Sloveniji
    Kavčič, Stane, 1966-
    This paper is concerned with the estimation of financial effects of farming in Slovenia. First it describes the evolution of farm management accounting and limitations of some techniques which are ... still often subject of discussionin Slovenia. It lists main records necessary for compiling gross accounts as the most promissing method for farm business analysis and planing.The practical part of this reports is concerned with limited survey toestimate profitability of farming on a sample of 15 Slovenian farms. The procedure of data collection is described and questions about reliability of results given existing circumstances (absence of book-keeping) are ephasised. An apropriate spreadsheet for profit calculation has been designet and additional subroutines created as tools for discovering weaknesses and strenghts of existing practise. Calculations show positive financial results for year 1994. Values range between 113,000 and 1.772,000 SIT (nominal values). Given the labour consumed for farming, results indicate poor returnsto inputs and call for better management with the resources avaliable. Crude diagnosis claims for a reduction in fixed costs per unit of output and an increase in the intensity of production. Possible changes in the medium to long term are indicated, taking into account constraints from the wider business environment.
    Type of material - article, component part
    Publish date - 1997
    Language - english
    COBISS.SI-ID - 425352