USE METHODOLOGY OF BEP TO ANALYZE MECHANIZATION COSTS ON FARM
Journal Title: Roczniki Naukowe Stowarzyszenia Ekonomistów Rolnictwa i Agrobiznesu - Year 2017, Vol 0, Issue 3
Abstract
The article attempts to adapt the BEP analysis methodology to assess the viability of agricultural machinery. It was assumed to treat the machine depreciation cost as a fixed cost, but only to the rational use threshold. Above this threshold, it was considered that depreciation should be calculated using the active method and treated as a variable cost. In this case it’s a technical potential and its wear becomes a bottleneck. In addition, it was considered reasonable to take into account the cost of interest on the capital employed, which would be a fixed cost. So far research on the efficiency of machinery utilization has focused on the quantitative analysis of their use, and the financial aspects are ignored. The proposed use of the BEP methodology allows not only quantitative and qualitative yield thresholds for the analyzed machine, but also the calculation of the limit values of the variable component costs (fuel prices, repairs) and fixed costs (garage, maintenance, interest rates).<br/><br/>
Authors and Affiliations
Andrzej Hornowski, Tomasz Kondraszuk
Keywords
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- EP ID EP346137
- DOI 10.5604/01.3001.0010.3364
- Views 71
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