The thesis deals with the construction of input cost calculations (corn silage and grass silage) for biogas stations in the agriculture firm Alfa. A partial goal is to construct an alternate pricing of those materials. On basis to the alternate pricing of the materials the thesis aims to evaluate this change in economic efficiency of biogas station.
The thesis consists of the theoretical and the practical part. Literature overview in the theoretical part explains in detail company costs, cost calculation, investment decisions, financial resources, cash flows and investments´ evaluation methods.
The practical part of the thesis is based on gathered data from the firm Alfa. The thesis shows in detail individual input costs that enter costs calculations of corn and grass silage. Furthermore, the thesis analyzes plant manufacturing overheads and administrative overheads. Allocation of overhead costs to individual performance is also part of the thesis. Personal suggestions of cost calculations are constructed on the basis of the partial changes in individual costs. The practical part ends with a calculation of economic efficiency of the biogas station on basis of personal suggestions.
The conclusion of the thesis comments the results of the cost calculation of corn and grass silage in Alfa in the year 2014. In addition, this part evaluates and comments applied personal suggestions (1 and 2) and their influence on efficiency of biogas station.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:257668 |
| Date | January 2016 |
| Creators | Vala, Filip |
| 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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