{"id":12198,"date":"2026-08-26T10:55:11","date_gmt":"2026-08-26T08:55:11","guid":{"rendered":"https:\/\/tmg.hu\/?p=12198"},"modified":"2026-08-26T16:23:50","modified_gmt":"2026-08-26T14:23:50","slug":"prirucka-farmara-z-penzugu-ako-vypocitat-skutocne-naklady-na-vyrobu","status":"publish","type":"post","link":"https:\/\/tmg.hu\/sk\/a-gazda-penzugyi-utmutatoja-hogyan-szamold-ki-a-termeles-valodi-koltseget\/","title":{"rendered":"Finan\u010dn\u00fd sprievodca pre po\u013enohospod\u00e1rov: ako vypo\u010d\u00edta\u0165 skuto\u010dn\u00e9 n\u00e1klady na v\u00fdrobu?"},"content":{"rendered":"

Po\u013enohospod\u00e1rstvo je \u0161pecifick\u00e9 odvetvie: hoci pr\u00e1ca po\u013enohospod\u00e1ra vo ve\u013ekej miere ovplyv\u0148uje v\u00fdnos \u00farody, ten je do zna\u010dnej miery ur\u010dovan\u00fd aj vonkaj\u0161\u00edmi faktormi, ktor\u00e9 s\u00fa nez\u00e1visl\u00e9 od neho, napr\u00edklad po\u010das\u00edm alebo podmienkami pestovania. Od ur\u010dit\u00e9ho bodu tieto faktory obmedzuj\u00fa v\u00fdnos \u2013 v such\u00fdch podmienkach napr\u00edklad nem\u00f4\u017eeme o\u010dak\u00e1va\u0165 \u00farodu p\u0161enice vo v\u00fd\u0161ke 10 ton.<\/p>\n\n\n\n

N\u00e1kupn\u00fa cenu \u00farody ur\u010duje trh, na \u010do nem\u00e1 pestovate\u013e \u017eiadny vplyv. V\u00fdrobn\u00e9 n\u00e1klady s\u00fa v\u0161ak faktorom, ktor\u00fd m\u00f4\u017eeme prostredn\u00edctvom premyslen\u00fdch rozhodnut\u00ed v\u00fdrazne ovplyvni\u0165. Pr\u00e1ve preto je d\u00f4le\u017eit\u00e9 presne vedie\u0165, ko\u013eko v skuto\u010dnosti stoj\u00ed obr\u00e1banie jedn\u00e9ho hekt\u00e1ra.<\/p>\n\n\n\n

Ve\u013ekou chybou je ignorovanie odpisov strojov <\/h2>\n\n\n\n

Akt\u00edvnym po\u013enohospod\u00e1rom netreba vysvet\u013eova\u0165, ak\u00e1 vysok\u00e1 je cena nov\u00e9ho stroja, ani to, \u017ee \u00fadr\u017eba pou\u017eit\u00e9ho stroja nie je v\u017edy lacn\u00e1. Z\u00e1rove\u0148 je mo\u017en\u00e9 dosiahnu\u0165 zna\u010dn\u00e9 \u00faspory n\u00e1kladov, ak budeme na\u010falej pou\u017e\u00edva\u0165 stroje v dobrom technickom stave, ktor\u00e9 s\u00fa z \u00fa\u010dtovn\u00e9ho h\u013eadiska u\u017e odp\u00edsan\u00e9 (zvy\u010dajne star\u0161ie ako sedem rokov), a budeme ich udr\u017eiava\u0165 v primeranom stave.<\/p>\n\n\n\n

Samozrejme treba robi\u0165 kompromisy<\/strong>: V\u00fdkonnos\u0165 sejacieho stroja za 4 mili\u00f3ny forintov nie je porovnate\u013en\u00e1 s nov\u00fdm strojom za 40 mili\u00f3nov. Ich \u00faloha je s\u00edce rovnak\u00e1 \u2013 umiestnenie osiva do p\u00f4dy \u2013, av\u0161ak v kvalite pr\u00e1ce, r\u00fdchlosti a pou\u017eite\u013en\u00fdch technol\u00f3gi\u00e1ch m\u00f4\u017eu existova\u0165 zna\u010dn\u00e9 rozdiely. S\u00favis\u00ed s t\u00fdm aj to, \u010di si k\u00fapime stroj vhodn\u00fd na priamy v\u00fdsev, alebo prisp\u00f4sob\u00edme existuj\u00face zariadenie. To s\u00edce m\u00f4\u017ee zv\u00fd\u0161i\u0165 n\u00e1klady na v\u00fdsev, ale m\u00f4\u017ee v\u00fdrazne zn\u00ed\u017ei\u0165 celkov\u00e9 v\u00fdrobn\u00e9 n\u00e1klady.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Ceny za pr\u00e1cu na z\u00e1kazku poskytuj\u00fa dobr\u00fd odhad<\/h2>\n\n\n\n

Presne to v\u0161etko prepo\u010d\u00edta\u0165 na forinty, priebe\u017ene to evidova\u0165 a z\u00e1rove\u0148 e\u0161te aj hospod\u00e1ri\u0165 nie je jednoduch\u00e1 \u00faloha. Na prij\u00edmanie rozhodnut\u00ed je v\u0161ak potrebn\u00e9 predstavuj\u00fa vynikaj\u00faci v\u00fdchodiskov\u00fd bod pre ceny po\u013enohospod\u00e1rskych pr\u00e1c na z\u00e1kazku<\/strong>.<\/p>\n\n\n\n

Cenn\u00edk subdod\u00e1vate\u013esk\u00fdch pr\u00e1c na rok 2026 je k dispoz\u00edcii u viacer\u00fdch firiem. Pre\u0161tudoval som ich a na z\u00e1klade priemeru hodn\u00f4t, ktor\u00e9 pova\u017eujem za re\u00e1lne, som zostavil s\u00fahrnn\u00fa tabu\u013eku, ktor\u00e1 sa d\u00e1 dobre vyu\u017ei\u0165 pri pr\u00edprave ekonomick\u00fdch rozhodnut\u00ed.<\/p>\n\n\n\n

Ceny za pr\u00e1cu na z\u00e1kazku zvy\u010dajne zah\u0155\u0148aj\u00fa nasleduj\u00face n\u00e1kladov\u00e9 polo\u017eky:<\/strong>
<\/strong>(zvy\u010dajne v Ft\/ha alebo Ft\/prev\u00e1dzkov\u00e1 hodina)<\/p>\n\n\n\n

    \n
  • n\u00e1klady na stroj, <\/li>\n\n\n\n
  • palivo, <\/li>\n\n\n\n
  • mzda obsluhy stroja, <\/li>\n\n\n\n
  • \u00fadr\u017eba, <\/li>\n\n\n\n
  • odpisy (odpisy s\u00fa \u010dasto jednou z najv\u00e4\u010d\u0161\u00edch n\u00e1kladov\u00fdch polo\u017eiek).<\/li>\n<\/ul>\n\n\n\n

    Preto odpor\u00fa\u010dam, aby si ka\u017ed\u00fd prisp\u00f4sobil ceny za pr\u00e1cu svojmu strojov\u00e9mu parku. Ak pracujete so star\u0161\u00edmi strojmi, ktor\u00fdch \u00fadr\u017eba je lacn\u00e1, re\u00e1lny m\u00f4\u017ee by\u0165 koeficient 0,7\u20130,9. Ak v\u0161ak vyr\u00e1bate s nov\u00fdmi, vysokohodnotn\u00fdmi strojmi, je vhodn\u00e9 po\u010d\u00edta\u0165 sk\u00f4r s koeficientom v rozmedz\u00ed 1,2\u20131,5.<\/p>\n\n\n\n

    Tieto koeficienty vych\u00e1dzaj\u00fa z mojich vlastn\u00fdch sk\u00fasenost\u00ed a z mnohoro\u010dn\u00fdch v\u00fdpo\u010dtov n\u00e1kladov; nena\u0161iel som k nim \u017eiadne ofici\u00e1lne odpor\u00fa\u010dania. Jednoduch\u00fd pr\u00edklad: n\u00e1klady na pren\u00e1jom dvadsa\u0165ro\u010dn\u00e9ho kombajnu a nov\u00e9ho stroja v hodnote vy\u0161e 100 mili\u00f3nov forintov zrejme nem\u00f4\u017eu by\u0165 rovnak\u00e9.<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    Aj na rodinnom hospod\u00e1rstve sa plat\u00ed mzda<\/h2>\n\n\n\n

    Rodinn\u00fd po\u013enohospod\u00e1r m\u00f4\u017ee \u013eahko poveda\u0165, \u017ee ke\u010f\u017ee pracuje s\u00e1m, nem\u00e1 mzdu. V skuto\u010dnosti sa v\u0161ak z nie\u010doho mus\u00ed \u017ei\u0165. Ak mzdu nevy\u00fa\u010dtujeme osobitne, aj tak sa to prejav\u00ed vo v\u0161eobecn\u00fdch prev\u00e1dzkov\u00fdch n\u00e1kladoch.<\/p>\n\n\n\n

    Jednoduch\u0161\u00edm a porovnate\u013enej\u0161\u00edm rie\u0161en\u00edm je, ak za z\u00e1klad prijmeme ceny za pr\u00e1cu a z pr\u00edpadn\u00e9ho zisku vy\u010dlen\u00edme pr\u00edjem.<\/p>\n\n\n\n

    Vstupn\u00e9 suroviny a osivo: k\u013e\u00fa\u010dov\u00e9 zlo\u017eky v\u00fdrobn\u00fdch n\u00e1kladov<\/h2>\n\n\n\n

    Okrem strojov\u00fdch pr\u00e1c tvoria v\u00fdznamn\u00fa \u010das\u0165 v\u00fdrobn\u00fdch n\u00e1kladov vstupn\u00e9 suroviny<\/strong>: osivo, hnojiv\u00e1 a pr\u00edpravky na ochranu rastl\u00edn.<\/p>\n\n\n\n

    V pr\u00edpade obiln\u00edn je mo\u017en\u00e9 osivo vyrobi\u0165 aj na vlastnom hospod\u00e1rstve. Pri teplomiln\u00fdch plodin\u00e1ch \u2013 napr\u00edklad pri kukurici alebo slne\u010dnici \u2013 je to ove\u013ea zriedkavej\u0161ie, ke\u010f\u017ee sa v\u0161eobecne presadilo pou\u017e\u00edvanie hybridov. V\u010faka heter\u00f3zov\u00e9mu efektu zabezpe\u010duj\u00fa tieto odrody vy\u0161\u0161\u00ed v\u00fdnosov\u00fd potenci\u00e1l, preto je pri t\u00fdchto plodin\u00e1ch v\u00fdroba vlastn\u00e9ho osiva zvy\u010dajne neekonomick\u00e1.<\/p>\n\n\n\n

    V\u0161eobecn\u00e9 prev\u00e1dzkov\u00e9 n\u00e1klady<\/h2>\n\n\n\n

    Okrem n\u00e1kladov na obr\u00e1banie na hekt\u00e1r treba po\u010d\u00edta\u0165 aj s v\u0161eobecn\u00fdmi prev\u00e1dzkov\u00fdmi n\u00e1kladmi. Patria sem v\u0161etky v\u00fddavky, ktor\u00e9 s\u00edce priamo nes\u00favisia s v\u00fdrobou, ale s\u00fa nevyhnutn\u00e9 pre fungovanie podniku:<\/strong> napr\u00edklad prev\u00e1dzka pobo\u010dky, mzdy kancel\u00e1rskych zamestnancov alebo n\u00e1klady na serverov\u00e9 zariadenia.<\/p>\n\n\n\n

    T\u00e1to suma sa m\u00f4\u017ee v jednotliv\u00fdch po\u013enohospod\u00e1rskych podnikoch v\u00fdrazne l\u00ed\u0161i\u0165 a m\u00f4\u017ee sa pohybova\u0165 v rozmedz\u00ed od 10 000 a\u017e po 100 000 Ft\/ha. Na z\u00e1klade mojich vlastn\u00fdch sk\u00fasenost\u00ed sa v Ma\u010farsku za priemern\u00fa hodnotu pova\u017euje pribli\u017ene 20 000 Ft\/ha, \u010do pri cene p\u0161enice 65 000 Ft\/t zodpoved\u00e1 pribli\u017ene 0,3 tony p\u0161enice na hekt\u00e1r.<\/p>\n\n\n\n

    Vypracovanie rozpo\u010dtu<\/h2>\n\n\n\n

    Ak prijmeme uveden\u00e9 z\u00e1sady v\u00fdpo\u010dtu, m\u00f4\u017eeme zostavi\u0165 rozpo\u010det. Ja k tejto ot\u00e1zke pristupujem z opa\u010dnej strany: Najprv si pozriem predpokladan\u00e9 pr\u00edjmy a potom k nim prirad\u00edm v\u00fddavky.<\/strong><\/p>\n\n\n\n

    Takto sa d\u00e1 \u013eah\u0161ie zisti\u0165, \u010di bude hospod\u00e1renie ziskov\u00e9 aj bez dot\u00e1ci\u00ed, alebo len v\u010faka nim. V pr\u00edpade mnoh\u00fdch ma\u010farsk\u00fdch po\u013enohospod\u00e1rskych podnikov zohr\u00e1vaj\u00fa dot\u00e1cie aj dnes v\u00fdznamn\u00fa \u00falohu v ziskovosti, preto je vhodn\u00e9 to pri v\u00fdpo\u010dte zoh\u013eadni\u0165.<\/strong><\/p>\n\n\n\n

    Pr\u00edklad v\u00fdpo\u010dtu uvediem na pr\u00edklade p\u0161enice, ke\u010f\u017ee t\u00e1 v s\u00fa\u010dasnosti zaber\u00e1 najv\u00e4\u010d\u0161iu v\u00fdsadbov\u00fa plochu.<\/p>\n\n\n\n

    S\u00fa\u010dasn\u00e9 trhov\u00e9 ceny nazna\u010duj\u00fa, \u017ee v\u00fdkupn\u00e1 cena p\u0161enice, ktor\u00e1 nie je pr\u00e9miovej kvality, bude pribli\u017ene 65 000 Ft\/tona. Miesto pestovania a pou\u017eit\u00e1 technol\u00f3gia s ve\u013ekou pravdepodobnos\u0165ou ur\u010duj\u00fa o\u010dak\u00e1van\u00fa \u00farodu. Ak je v danej oblasti priemern\u00fd v\u00fdnos u\u017e dlh\u00e9 roky okolo 5 t\/ha, neoplat\u00ed sa pl\u00e1nova\u0165 v\u00fdnos 9\u201310 ton len v n\u00e1deji na da\u017ediv\u00fd rok. Z\u00e1kladom uvedomel\u00e9ho hospod\u00e1renia je prisp\u00f4sobenie n\u00e1kladov re\u00e1lne o\u010dak\u00e1vanej \u00farovni v\u00fdnosu.<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    Intenz\u00edvne a extenz\u00edvne technol\u00f3gie<\/h2>\n\n\n\n

    R\u00f4zne syst\u00e9my obr\u00e1bania p\u00f4dy <\/strong>\u2013 od orby a\u017e po bezorebn\u00fa techniku \u2013 ved\u00fa k odli\u0161n\u00fdm pomerom n\u00e1kladov a ziskovosti<\/strong>. To ist\u00e9 plat\u00ed aj v pr\u00edpade, \u017ee pracujeme s nov\u00fdm alebo u\u017e odp\u00edsan\u00fdm strojov\u00fdm parkom.<\/p>\n\n\n\n

    Regenerat\u00edvne technol\u00f3gie m\u00f4\u017eu ovplyvni\u0165 v\u00fdrobn\u00e9 n\u00e1klady v nieko\u013ek\u00fdch oh\u013eadoch:<\/strong>
    <\/strong>(Okrem toho, \u017ee zlep\u0161uj\u00fa aj stav p\u00f4dy.)<\/p>\n\n\n\n

      \n
    • menej pracovn\u00fdch oper\u00e1ci\u00ed pri obr\u00e1ban\u00ed p\u00f4dy, <\/li>\n\n\n\n
    • ni\u017e\u0161ia spotreba paliva, <\/li>\n\n\n\n
    • men\u0161ie po\u0161kodenie stroja, <\/li>\n\n\n\n
    • lep\u0161ia \u0161trukt\u00fara p\u00f4dy a zadr\u017eiavanie vody, <\/li>\n\n\n\n
    • stabilnej\u0161ie v\u00fdnosy v dlhodobom horizonte.<\/li>\n<\/ul>\n\n\n\n

      Na vstupn\u00fdch materi\u00e1loch \u2013 napr\u00edklad na hnojiv\u00e1ch \u2013 je mo\u017en\u00e9 u\u0161etri\u0165 zna\u010dn\u00e9 sumy, av\u0161ak ich nadmern\u00e9 obmedzenie m\u00f4\u017ee sp\u00f4sobi\u0165 aj v\u00fdpadok \u00farody. 120 kg \u00fa\u010dinn\u00e9ho dus\u00edka uveden\u00e9 v pr\u00edklade je s\u00fa\u010das\u0165ou be\u017enej technol\u00f3gie, ktor\u00e1 pod\u013ea mojich sk\u00fasenost\u00ed dobre zodpoved\u00e1 s\u00fa\u010dasnej praxi.<\/p>\n\n\n\n

      Tabu\u013eky zn\u00e1zor\u0148uj\u00fa rozdiely v n\u00e1kladoch medzi r\u00f4znymi technol\u00f3giami.<\/em><\/p>\n\n\n\n

      Spodn\u00e9 riadky tabuliek vykazuj\u00fa hodnotu 0.<\/em><\/p>\n\n\n\n

      \"\"<\/figure>\n\n\n\n

      Dva extr\u00e9my z h\u013eadiska pestovania:<\/strong><\/p>\n\n\n\n

      \"\"<\/figure>\n\n\n\n

      Rozdiel medzi nov\u00fdm drah\u00fdm a odp\u00edsan\u00fdm majetkom pri technol\u00f3gii bezorebn\u00e9ho obr\u00e1bania:<\/strong><\/p>\n\n\n\n

      \"\"<\/figure>\n\n\n\n

      Kde je nulov\u00e1 \u00farove\u0148?<\/h2>\n\n\n\n

      Na z\u00e1klade tabuliek \u2013 s prihliadnut\u00edm aj na v\u0161eobecn\u00e9 prev\u00e1dzkov\u00e9 n\u00e1klady \u2013 je potrebn\u00e1 \u00faroda pribli\u017ene 4,5 t\/ha, aby hospod\u00e1rstvo pri n\u00e1kupnej cene 65 000 Ft\/tona dosiahlo nulov\u00fd zisk.<\/p>\n\n\n\n

      Na za\u010diatku roka sa e\u0161te hovorilo o cen\u00e1ch pod 60 000 Ft\/tona, preto v s\u00fa\u010dasnosti pova\u017eujem za realistickej\u0161iu mo\u017enos\u0165 ni\u017e\u0161ej v\u00fdkupnej ceny, ako to, \u017ee by sme \u00farodu dok\u00e1zali trvalo pred\u00e1va\u0165 za cenu nad 70 000 Ft\/tona.<\/p>\n\n\n\n

      V\u00fdnos 4 ton nie je v\u00f4bec nemo\u017en\u00fd, ale v krajine trpiacej suchom sa to m\u00f4\u017ee \u013eahko sta\u0165 len vzdialen\u00fdm snom. Preto som s \u010d\u00edslami e\u0161te trochu pohral a zn\u00ed\u017een\u00edm mno\u017estva vstupn\u00fdch surov\u00edn a osiva som v\u00fdsledok posunul e\u0161te ni\u017e\u0161ie. Tak, aby t\u00e1to hodnota zostala na p\u00f4de reality: <\/p>\n\n\n\n

      \"\"<\/figure>\n\n\n\n

      D\u00f4sledn\u00e9 kalkulovanie n\u00e1kladov je z\u00e1kladom konkurencieschopnosti<\/h2>\n\n\n\n

      Producent nem\u00e1 vplyv na v\u00fdkupn\u00fa cenu, m\u00e1 v\u0161ak vplyv na svoje vlastn\u00e9 n\u00e1klady.<\/strong> Presn\u00e1 znalos\u0165 n\u00e1kladov pom\u00e1ha rozhodn\u00fa\u0165, ktor\u00e9 technologick\u00e9 prvky sa oplatia, kde je mo\u017en\u00e9 zn\u00ed\u017ei\u0165 v\u00fddavky a pri akej \u00farovni \u00farody sa hospod\u00e1renie stane ziskov\u00fdm. <\/p>\n\n\n\n

      Jednou z najd\u00f4le\u017eitej\u0161\u00edch v\u00fdhod regenerat\u00edvneho po\u013enohospod\u00e1rstva m\u00f4\u017ee by\u0165 pr\u00e1ve to, \u017ee v dlhodobom horizonte nielen zlep\u0161uje zdravie p\u00f4dy, ale aj posil\u0148uje finan\u010dn\u00fa odolnos\u0165 po\u013enohospod\u00e1rskeho podniku.<\/p>\n\n\n\n

      \"\"<\/figure>","protected":false},"excerpt":{"rendered":"

      Ako sa vypo\u010d\u00edta v\u00fdrobn\u00e1 cena v po\u013enohospod\u00e1rskom podniku? Praktick\u00fd sprievodca zni\u017eovan\u00edm n\u00e1kladov a zodpovedn\u00fdm hospod\u00e1ren\u00edm.<\/p>","protected":false},"author":478,"featured_media":12199,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[45],"class_list":["post-12198","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taj-es-vizgazdalkodas","tag-cikk"],"yoast_head":"\nA gazda p\u00e9nz\u00fcgyi \u00fatmutat\u00f3ja: hogyan sz\u00e1mold ki a termel\u00e9s val\u00f3di k\u00f6lts\u00e9g\u00e9t? - Talajmeg\u00faj\u00edt\u00f3 Gazd\u00e1k Egyes\u00fclete<\/title>\n<meta name=\"description\" content=\"Hogyan sz\u00e1molhat\u00f3 ki a termel\u00e9si k\u00f6lts\u00e9g egy gazdas\u00e1gban? 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