University of Natural Resources and Life Sciences, Vienna (BOKU) - Research portal
Gewählte Master / Diploma Thesis:
Hansjörg Loder
(2012):
Konzeption eines Controllingmodells für spezialisierte Obstbaubetriebe
Evaluierung anhand eines Fallbeispiels.
Master / Diploma Thesis - Institut für Agrar- und Forstökonomie (AFO),
BOKU-Universität für Bodenkultur,
pp 111.
UB BOKU
obvsg
- Abstract:
- Growing apples is nowadays very capital and labour intensive. For many growers a long-term economic viability is not given. The fruit farmer as an entrepreneur must constantly make decisions, both short-term and long-term. The aim of this thesis is to develop a controlling model for fruit farmers which will support corporate planning, organizing and directing. The model will assist fruit farmers in management and decision making. The controlling model for fruit farmers is a static and dynamic model based on spreadsheets and is designed to respond to the specifics of fruit farms. The model consists of the elements data collection, income statement plan, finance plan, orchard plan, investment plan and risk analysis. The controlling model has been evaluated by use of a case study on a Styrian apple farm. Firstly, data from the apple farm was collected for an analysis of the current situation. Secondly, aims for this apple farm were formulated. Thirdly, planning was conducted for four plan variants on a short-term (one year) and long-term (twenty years) basis. The different plan variants were compared afterwards. Finally, corporate control was conducted by means of comparison of operating figures. The evaluation of the controlling model based on a case study shows that the essential requirements for a controlling model are met. The model allows short-term and long-term corporate planning and supports the short-term and long-term decision making. The comparison of operating figures shows that corporate control is possible by using this controlling model.
- Beurteilende(r): Breuer Guenter