Title:	Ekonomika výroby cukrovej repy v repnej oblasti za roky 2010-2013
Other Titles:	Changes in record keeping of sales in the Czech republic
Authors:	Holúbek, Ivan Tóth, Marián Rábek, Tomáš Čierna, Zuzana
Citation:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2016, č. 4, s. 3-10.
Issue Date:	2016
Publisher:	Západočeská univerzita v Plzni
Document type:	článek article
URI:	http://www.fek.zcu.cz/tvp/doc/akt/4-2016-clanek-1.pdf http://hdl.handle.net/11025/22531
ISSN:	1805-0603
Keywords:	cukrovka;reforma SOT;efektivita
Keywords in different language:	sugar beet;SOT reform;efficiency
Abstract in different language:	Sugar beet is in our growing system considered a strategic crop. In recent years has a significant role as preceding crop in crop rotation and it is also an important industrial crops. Sugar beet grown in conditions of temperate zone is the only crop which is aimed at production of sugar. The reform of SOT in the EU countries was banned for the years 2006/2007 till 2014/2015 by the act number 318/2006, 319/2006 and 320/2006 in 2006/2007. The main aim of the reform is to reach the same conditions on the sugar market within the EU by the decrease of the total production of sugar in the EU. Because of the reform, the production areas of sugar beet in Slovakia decreased from 35 123 ha in 1989/1990 to 20 000 in 2013/2014. The main aim of the article is to analyze the changes of production and economic indicators after the adoption of the SOT reform in sugar production in the agricultural enterprise TAPOS, Ltd. We used the four - year results based on cultivation areas, ha yields costs and revenues of sugar beet cultivation in production conditions to analyze the changes of production and economic indicators. Direct costs and costs were the object of the research. Total costs, sales, revenues and profits were calculated for 1 ha and 1 ton. Efficiency of sugar beet production is expressed by gross profit margin. Inputs and outputs of sugar beet cultivation of the agricultural enterprise TAPOS were used to calculate the costs and revenues. Calculation of final costs and revenues was done by the company Codex Software System.
Rights:	© Západočeská univerzita v Plzni
Appears in Collections:	Číslo 4 (2016) Číslo 4 (2016)

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