| Abstract | Ajvar je prehrambeni proizvod čiji je glavni sastojak paprika, a sirovine koje se, uz papriku koriste, su patlidžan, ocat, ulje i začini. Danas najzastupljenije sorte paprika, koje se koriste u proizvodnji ajvara, su novostvorene domaće sorte Podravka i Slavonka. Ajvar se može pripremiti kod kuće, kupiti u većini trgovina i pronaći u ugostiteljskim objektima. Proizvodi se u raznim zemljama poput Albanije, Bosne i Hercegovine, Crne Gore, Hrvatske, Srbije i Makedonije. Cilj ovog rada je opisati strukturu troškova proizvodnje ajvara, sastaviti analitičku kalkulaciju te izračunati apsolutne i relativne pokazatelje uspješnosti njegove proizvodnje. Apsolutni pokazatelji uspješnosti su prihodi, troškovi, cijena koštanja, a relativni pokazatelji uspješnosti su ekonomičnost i rentabilnost. U troškove proizvodnje ubrajamo troškove sirovine, troškove komercijalne i transportne ambalaže, trošak rada radnika, strojni rad, proizvodne režije, troškove istraživanja i razvoja, troškove marketinga, prodaju, logistiku i distribuciju te administrativne troškove. Dobiveni koeficijenti ekonomičnosti i rentabilnosti prikazuju da je proizvodnja ajvara isplativa. |
| Abstract (english) | Chutney is a food product whose main ingredient is pepper and the raw materials used with pepper are eggplant, oil, vinegar and spices. Today, the most common sort of pepper that are used in chutney production are newly created Podravka i Slavonka. Chutney can be made at home, it can be found and bought in stores and restaurants, but is also produced in various countries like Albania, Bosnia and Herzegovina, Montenegro, Croatia, Serbia and Macedonia. The main goal of this paper is to describe cost of chutney production, to make analytical calculation of the production and to calculate absolute and relative economic performance indicators. Absolute economic performance indicators includes revenues, costs and cost price. Relative economic performance indicators are economy and profitability of production. Production costs include raw material costs, costs of commercial and transport packaging, labor costs of workers, machine work, production overheads, research and development costs, marketing costs, sale, logistics and distribution and administrative costs. Obtained coefficients of economy and profitability show that the production of chutney is payable. |
