{"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":"kmetov-financni-prirocnik-kako-izracunati-dejanske-stroske-proizvodnje","status":"publish","type":"post","link":"https:\/\/tmg.hu\/sl\/a-gazda-penzugyi-utmutatoja-hogyan-szamold-ki-a-termeles-valodi-koltseget\/","title":{"rendered":"Finan\u010dni priro\u010dnik za kmete: kako izra\u010dunati dejanske stro\u0161ke proizvodnje?"},"content":{"rendered":"

Kmetijstvo je posebna panoga: \u010deprav delo kmeta v veliki meri vpliva na pridelek, ga v znatni meri dolo\u010dajo tudi zunanji dejavniki, na katere kmet nima vpliva, na primer vreme ali zna\u010dilnosti rasti\u0161\u010da. Nad dolo\u010deno mejo ti dejavniki omejujejo donos \u2013 v su\u0161nih razmerah na primer ne moremo pri\u010dakovati 10-tonskega pridelka p\u0161enice.<\/p>\n\n\n\n

Odkupno ceno pridelkov dolo\u010da trg, na kar pridelovalec nima vpliva. Proizvodni stro\u0161ki pa so dejavnik, ki ga lahko s premi\u0161ljenimi odlo\u010ditvami znatno vplivamo. Prav zato je pomembno natan\u010dno vedeti, koliko dejansko stane obdelava enega hektarja.<\/p>\n\n\n\n

Velika napaka je, da se ne upo\u0161teva amortizacija strojev <\/h2>\n\n\n\n

Aktivnim kmetom ni treba posebej poudarjati, kako visoka je cena novega stroja, niti tega, da vzdr\u017eevanje rabljenega stroja ni vedno poceni. Hkrati pa je mogo\u010de dose\u010di znatne prihranke, \u010de \u0161e naprej uporabljamo stroje, ki so v dobrem tehni\u010dnem stanju in so z ra\u010dunovodskega vidika \u017ee amortizirani (ponavadi starej\u0161i od sedem let), ter jih vzdr\u017eujemo v ustreznem stanju.<\/p>\n\n\n\n

Seveda treba je sklepati kompromise<\/strong>: zmogljivosti sejalnice za 4 milijone forintov niso enake zmogljivostim nove sejalnice za 40 milijonov forintov. Njihova naloga je sicer ista \u2013 vlaganje semena v tla \u2013, vendar lahko obstajajo znatne razlike v kakovosti dela, hitrosti in uporabnih tehnologijah. Tu je pomembno tudi, ali kupimo stroj, primeren za neposredno setev, ali pa predelamo obstoje\u010do opremo. To sicer lahko pove\u010da stro\u0161ke setve, vendar lahko znatno zni\u017ea skupne proizvodne stro\u0161ke.<\/p>\n\n\n\n

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

Cene dela po naro\u010dilu so dober pribli\u017eek<\/h2>\n\n\n\n

Vse to natan\u010dno izra\u010dunati v forinih, stalno voditi evidence in ob tem \u0161e gospodariti ni preprosta naloga. Za sprejemanje odlo\u010ditev pa je predstavljajo odli\u010dno izhodi\u0161\u010de za cene kmetijskih storitev<\/strong>.<\/p>\n\n\n\n

Cenik storitev za leto 2026 je na voljo pri ve\u010d podjetjih. Te sem pregledal in na podlagi povpre\u010dja vrednosti, ki se mi zdijo realne, sestavil zbirno tabelo, ki je zelo uporabna pri pripravi gospodarskih odlo\u010ditev.<\/p>\n\n\n\n

Cene storitev obi\u010dajno vklju\u010dujejo naslednje stro\u0161kovne postavke:<\/strong>
<\/strong>(obi\u010dajno v Ft\/ha ali Ft\/delovno uro)<\/p>\n\n\n\n

    \n
  • stro\u0161ki stroja, <\/li>\n\n\n\n
  • gorivo, <\/li>\n\n\n\n
  • pla\u010dilo za delo operaterja stroja, <\/li>\n\n\n\n
  • vzdr\u017eevanje, <\/li>\n\n\n\n
  • amortizacija (amortizacija je pogosto eden najve\u010djih stro\u0161kovnih postavk).<\/li>\n<\/ul>\n\n\n\n

    Zato predlagam, da vsak prilagodi cene najema strojev svojemu strojnemu parku. \u010ce delate s starej\u0161imi stroji, katerih vzdr\u017eevanje je poceni, je lahko realen multiplikator 0,7\u20130,9. \u010ce pa proizvajate z novimi, visokovrednimi stroji, je bolje ra\u010dunati z multiplikatorjem med 1,2 in 1,5.<\/p>\n\n\n\n

    Ti multiplikatorji temeljijo na mojih lastnih izku\u0161njah in dolgoletnih izra\u010dunih stro\u0161kov; uradnih priporo\u010dil zanje nisem na\u0161el. Preprost primer: stro\u0161ki najema dvajsetletnega kombajna in novega stroja, vrednega ve\u010d kot 100 milijonov forintov, seveda ne morejo biti enaki.<\/p>\n\n\n\n

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

    Tudi na dru\u017einski kmetiji se pla\u010duje za delo<\/h2>\n\n\n\n

    Dru\u017einski kmet lahko zlahka re\u010de, da ker dela sam, nima pla\u010dila za delo. V resnici pa mora vendarle od nekje \u017eiveti. \u010ce pla\u010dila za delo ne izra\u010dunamo posebej, se to vseeno odra\u017ea v splo\u0161nih stro\u0161kih poslovanja.<\/p>\n\n\n\n

    Enostavnej\u0161a in primerljivej\u0161a re\u0161itev je, da kot osnovo vzamemo cene dela in iz morebitnega dobi\u010dka izlo\u010dimo dohodek.<\/p>\n\n\n\n

    Proizvodni vlo\u017eki in seme: klju\u010dni dejavniki proizvodnih stro\u0161kov<\/h2>\n\n\n\n

    Poleg stro\u0161kov za stroje znaten del proizvodnih stro\u0161kov predstavljajo surovine<\/strong>: semena, gnojila in fitofarmacevtska sredstva.<\/p>\n\n\n\n

    Pri \u017eitih je mogo\u010de seme pridelati tudi na lastnem kmetijskem gospodarstvu. Pri toploljubnih kulturah \u2013 na primer pri koruzi ali son\u010dnici \u2013 je to precej redkej\u0161e, saj se je uporaba hibridov splo\u0161no uveljavila. Zaradi heterozisnega u\u010dinka zagotavljajo ve\u010dji pridelek, zato pri teh rastlinah pridelava lastnega semena obi\u010dajno ni ekonomsko upravi\u010dena.<\/p>\n\n\n\n

    Splo\u0161ni obratovalni stro\u0161ki<\/h2>\n\n\n\n

    Poleg stro\u0161kov obdelave na hektar upo\u0161tevati je treba tudi splo\u0161ne obratovalne stro\u0161ke. Sem spadajo vsi izdatki, ki niso neposredno povezani s proizvodnjo, vendar so potrebni za delovanje kmetije:<\/strong> na primer vzdr\u017eevanje poslovnih prostorov, pla\u010de pisarni\u0161kih delavcev ali stro\u0161ki stre\u017eni\u0161kih naprav.<\/p>\n\n\n\n

    Ta znesek se lahko med posameznimi kmetijami znatno razlikuje in se giblje med 10 000 in celo 100 000 Ft\/ha. Na podlagi lastnih izku\u0161enj se na Mad\u017earskem za povpre\u010dno vrednost \u0161teje pribli\u017eno 20 000 Ft\/ha, kar pri ceni p\u0161enice 65 000 Ft\/tno ustreza pribli\u017eno 0,3 tone p\u0161enice na hektar.<\/p>\n\n\n\n

    Priprava prora\u010duna<\/h2>\n\n\n\n

    \u010ce sprejmemo zgornja na\u010dela izra\u010duna, lahko sestavimo prora\u010dun. Jaz se tega vpra\u0161anja lotevam z druge strani: Najprej pregledam predvidene prihodke, nato pa jim dodelim odhodke.<\/strong><\/p>\n\n\n\n

    Tako je la\u017eje ugotoviti, ali bo kmetovanje predvidoma donosno tudi brez subvencij ali le ob njihovi pomo\u010di. Za \u0161tevilna mad\u017earska kmetijska gospodarstva subvencije \u0161e danes igrajo pomembno vlogo pri dobi\u010dkonosnosti, zato je to vredno upo\u0161tevati pri izra\u010dunu.<\/strong><\/p>\n\n\n\n

    Primer izra\u010duna bom predstavil na primeru p\u0161enice, saj ta trenutno zavzema najve\u010djo povr\u0161ino posevka.<\/p>\n\n\n\n

    Trenutne tr\u017ene cene napovedujejo odkupno ceno pribli\u017eno 65 000 Ft\/tono za p\u0161enico, ki ni vrhunske kakovosti. Pridelovalno obmo\u010dje in uporabljena tehnologija bosta najverjetneje odlo\u010dilna za pri\u010dakovani pridelek. \u010ce je v nekem obmo\u010dju povpre\u010dni pridelek \u017ee vrsto let okoli 5 t\/ha, se ne spla\u010da na\u010drtovati pridelka 9\u201310 ton zgolj v upanju na de\u017eevno leto. Osnova premi\u0161ljenega gospodarjenja je, da stro\u0161ke prilagodimo realno pri\u010dakovani ravni pridelka.<\/p>\n\n\n\n

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

    Intenzivne in ekstenzivne tehnologije<\/h2>\n\n\n\n

    Razli\u010dni sistemi obdelave <\/strong>\u2013 od obdelave tal z oranjem vse do neorane obdelave \u2013 povzro\u010dajo razli\u010dne razmere glede stro\u0161kov in donosnosti<\/strong>. Enako velja tudi za to, ali delamo z novim ali \u017ee amortiziranim strojnim parkom.<\/p>\n\n\n\n

    Regenerativne tehnologije lahko vplivajo na proizvodne stro\u0161ke na ve\u010d na\u010dinov:<\/strong>
    <\/strong>(Poleg tega pa izbolj\u0161ujejo tudi stanje tal.)<\/p>\n\n\n\n

      \n
    • manj obdelav tal, <\/li>\n\n\n\n
    • manj\u0161a poraba goriva, <\/li>\n\n\n\n
    • manj\u0161e po\u0161kodbe na stroju, <\/li>\n\n\n\n
    • bolj\u0161a struktura tal in zadr\u017eevanje vode, <\/li>\n\n\n\n
    • stabilnej\u0161i pridelek na dolgi rok.<\/li>\n<\/ul>\n\n\n\n

      Pri vhodnih surovinah \u2013 na primer pri umetnih gnojilih \u2013 je mogo\u010de prihraniti znatne zneske, vendar pa lahko prekomerno zmanj\u0161anje povzro\u010di tudi izgubo pridelka. 120 kg du\u0161ika v aktivni sestavi, navedenih v primeru, je del povpre\u010dne tehnologije, ki po mojih izku\u0161njah dobro odra\u017ea trenutno prakso.<\/p>\n\n\n\n

      Tabele prikazujejo razlike v stro\u0161kih med razli\u010dnimi tehnologijami.<\/em><\/p>\n\n\n\n

      Spodnje vrstice v tabelah prikazujejo vrednost 0.<\/em><\/p>\n\n\n\n

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

      Dve skrajnosti z vidika obdelave:<\/strong><\/p>\n\n\n\n

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

      Razlika med novim dragim in amortiziranim sredstvom pri tehnologiji brez oranja:<\/strong><\/p>\n\n\n\n

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

      Kje je nivo ni\u010d?<\/h2>\n\n\n\n

      Glede na tabele \u2013 ob upo\u0161tevanju splo\u0161nih obratovalnih stro\u0161kov \u2013 je potreben pridelek v vi\u0161ini pribli\u017eno 4,5 t\/ha, da bi kmetijsko gospodarstvo pri odkupni ceni 65 000 Ft\/tno doseglo ni\u010delni saldo.<\/p>\n\n\n\n

      Na za\u010detku leta se je govorilo celo o cenah pod 60 000 Ft\/tono, zato trenutno menim, da je mo\u017enost ni\u017eje odkupne cene bolj realna kot to, da bi pridelek lahko trajno prodajali po ceni nad 70 000 Ft\/tono.<\/p>\n\n\n\n

      Pridelek v vi\u0161ini 4 ton sploh ni nemogo\u010d, vendar pa se v izsu\u0161eni dr\u017eavi to lahko zlahka spremeni v nedosegljivo \u017eeljo. Zato sem \u0161e malo preu\u010dil \u0161tevilke in z zmanj\u0161anjem koli\u010dine vhodnih surovin ter semena sem jih \u0161e dodatno zni\u017eal. Tako, da ta vrednost ostane v okviru realnosti: <\/p>\n\n\n\n

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

      Zavestno izra\u010dunavanje stro\u0161kov je osnova konkuren\u010dnosti<\/h2>\n\n\n\n

      Pridelovalec ne more vplivati na odkupno ceno, lahko pa vpliva na svoje stro\u0161ke.<\/strong> Natan\u010dno poznavanje stro\u0161kov pomaga pri odlo\u010ditvi, kateri tehnolo\u0161ki elementi se izpla\u010dajo, kje je mogo\u010de zmanj\u0161ati stro\u0161ke in pri kak\u0161ni ravni pridelka postane kmetovanje dobi\u010dkonosno. <\/p>\n\n\n\n

      Ena od najpomembnej\u0161ih prednosti regenerativnega kmetovanja je prav to, da dolgoro\u010dno ne le izbolj\u0161uje zdravje tal, temve\u010d tudi krepi finan\u010dno odpornost kmetijskega gospodarstva.<\/p>\n\n\n\n

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

      Kako izra\u010dunati proizvodne stro\u0161ke na kmetijskem gospodarstvu? Prakti\u010dni vodnik za zmanj\u0161evanje stro\u0161kov in premi\u0161ljeno gospodarjenje.<\/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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