The subject of this thesis is the cost in selected sectors of an agricultural company called Prima a.s. for the year 2013 and determination of the process of creating transfer prices. The literature search characterizes the costs along with its breakdown. In connection with these the calculation system is characterized, along with methods of calculation. The work is also focused on calculation formulas. Specifically, it introduces a generic calculation formula and the calculation formula for crop and livestock production. These issues are related to the formation of the transfer pricing described in the literature search. The framework of selected livestock sector characterizes the problems of breeding cattle in the Czech Republic, its economy and its related method of monetizing milk. The production of milk and its effectiveness relates to the amount of fed silage corn. Silage corn is one of the main entrances in the search of feed described.
The main part characterizes Prima a.s. as a company. It describes the basic business venture together with production factors. Further work to the plant and animal production enterprise. The crop production work includes a calculation of the cost of corn and consequently its manufacturing cost compared with the valuation for livestock production. Within the livestock production, the work deals with the characteristics of cattle. This part of my Dissertation work includes the main subject, the thesis and of milk production and its costs. Costing is compiled according to the methodology of the annual cattle in the country. Synoptic table is compiled with the main indicators of cost and these are then characterized in detail. Work in connection with this issue more deeply engages in the dissolution of indirect costs in this sector. Subsequently evaluated economics of milk production and cattle farming as a whole. Based on the set out analysis conclusions regarding the cost of milk production and the creation of transfer prices and recommendations are designed to minimize the costs for this sector in the agriculture company.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:257456 |
| Date | January 2016 |
| Creators | Kolumpek, Daniel |
| Contributors | Řezbová, Helena, Jana, Jana |
| Publisher | Česká zemědělská univerzita v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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