Zmiany kosztów produkcji w gospodarstwie towarowym w latach 2006-2008

Przedstawiono analizę kosztów produkcji w gospodarstwie specjalizującym się w produkcji pszenicy i fasoli szparagowej w latach 2006-2008. Przeprowadzona analiza wykazała znaczne zróżnicowanie poziomu kosztów, zarówno bezpośrednich, jak i pośrednich. Wahania poziomu kosztów bezpośrednich wynikały z różnej nakła- dochłonności uprawianych roślin, wzrostu cen, a także przyjętej przez rolnika struktury zasiewów. Natomiast zróżnicowanie kosztów pośrednich wynikało ze wzrostu cen, a także poczynionych inwestycji w gospodarstwie.

The study analyzes the cost of production on a farm specializing in production of wheat and green beans in the years 2006-2008. The area of a farm was 77.2 ha, of which 73.71 hectares were arable land of average quality - class III a and b (74.2%) and IV a and b (25.8%). Green beans every other year was grown on the area of 51.6 ha, and wheat on the surface of 22.11 hectares. Over the analyzed period the productivity of crops increased and in 2008 there was 7 tones of wheat from hectare and 12 tones of green bean from hectare. The analysis of direct costs showed a significant diversity of their level. These variations resulted from different capital intensity of crops. During the period in which the dominant crop was green bean the costs were much higher. On average, in the year 2006 by about 30% and in the year 2008 by about 58% compared to the year 2007 (the dominant crop - wheat). The comparison of the incurred costs during the years when green been was a dominant crop has shown that those costs increased of about 21% in the year 2008 compared to the year 2006. The analysis of the indirect costs, in turn, has shown the increase in their level, on average by 7%o in the year 2007 and 45% in the year 2008. This significant increase of costs in the last analysed year was primarily due to the costs of machinery repairs and interest on credit raised for the purchase of land.