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Gewählte Master / Diploma Thesis:

Charlotte Faber (2011): Artgerechtheit und wirtschaftlicher Erfolg am Beispiel eines spezialisierten Pensionspferdebetriebs.
Master / Diploma Thesis - Institut für Agrar- und Forstökonomie (AFO), BOKU-Universität für Bodenkultur, pp 175. UB BOKU obvsg

Data Source: ZID Abstracts
Abstract:
With the help of a specified boarding facilities company for horses and on the basis of an extensive literature search the concept of species-appropriate and economic boarding facilities for horses should be indicated and be valued. The literature search shows the husbandry claims of horses, gives an overview about existing housing systems and explains the minimum requirements to group housing systems. The conditions of economic success are shown as well as relevant achievements and costs in boarding facilities for horses. The specified boarding facilities company for horses is valued with the help of a cost accounting as a cost and performance calculation. The direct cost-free output, the factor remuneration and the calculated operating result are determined as well as the total costs and the minimum price for boarding facilities for horses. The calculations occur for an utilization of the stable places of 75% and 100%. In the result the specified boarding facilities company for horses fulfils the conditions given in the literature for economic success and the housing system is to be called appropriate to the species. The cost accounting leads to a negative final result because of high direct and building costs, the cost-covering boarding facility price wouldn´t be paid at the regional market. Proposals for the improvement of the economic situation are given.

Beurteilende(r): Breuer Guenter

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