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The paper emphasizes the importance of subsidizing agricultural activities, taking into account the climate changes that are more and more evident making agricultural holdings particularly vulnerable from an economic point of view, the most exposed being the small ones. The technical-economic the economic-financial analysis methods drew a technical-economic diagnosis of a small-scale vegetable farm in Romania, in order to highlight the major impact that subsidies have in achieving incomes that ensure the continuity of the activity. The vegetable farm under study was established in 2018, being included in the category of micro-enterprises paying income tax. It owns agricultural land exclusively on lease, the existing crops being those of wheat, corn, alfalfa, bell peppers and melons, with average productions/ha achieved similar to or below the average productions/ha recorded at national, regional and county level. From an economic and financial point of view, this holding presents a financial instability during the analysis period, based on the losses recorded in 2018 and 2020 and a non-compliant financial autonomy based on insufficient equity capital. It does not have the ability to generate constant profit during the period included in the study by capitalizing on production, it being small and insufficient, which denotes the major dependence on the income from exploitation subsidies in order to be profitable. Liquidity indicators evolve fluctuating and solvency is generally downward and positioned above the safety threshold, which places small-scale vegetable farms at risk of insolvency. [ABSTRACT FROM AUTHOR]

S. C. LuzardoPrestServL. L. C. is an economic agent with a considerable seniority in the field (founded in 2009), which appeared in the idea of satisfying the local requirements, related to the needs of the landowners regarding the execution of mechanical works in the agricultural field. In the course of time according to the Articles of Incorporation and due to the evolution of the economic environment, the company has achieved the diversification of its activity by focusing on the cultivation of field plants. The vast majority of the current activity is carried out on the territory of Bârca and Giurgița communes in Dolj County. During the period 2018-2020, the unit cultivated autumn wheat, barley, oats, corn, sunflower and alfalfa.The works follows the situation and the evolution of the financial indicators, starting from the profit and loss account of the unit. The economic operator recorded total revenues between 3,839,945 and 4,058,383 lei (2018 and 2020 respectively), variable total expenses from 3,022,907 lei in 2018 to 3,987,541 in 2020, and the net profit rate reached extremes of 0.97 and 26.05% in the case of the years 2020 and 2018. At the unit level, there is a need for an adequate management of inputs, as well as a more careful reporting on market realities in order to be able to cope with the current economic situation. [ABSTRACT FROM AUTHOR]

The aim of the paper was to analyze the economic and financial aspects of the commercial company AGRICOM L.L.C. in the period 2017-2019 using the specific indicators. The unit has a considerable age (the company's statute was updated in 2012), being included in the field of activity "cultivation of non-perennial plants", and as main object of activity cultivation of cereals (excluding rice), legumes and seed plants oilseeds " -- CAEN code 0111. The unit works an area of 49.07 ha, and in addition makes distribution and sale of inputs related to the production process in agriculture (fertilizers, seeds, control substances). The unit has, according to the Balance of fixed assets, endowments worth 493,877.86 lei. The unit grew winter wheat, corn, peas, sunflower, rapeseed and alfalfa. Through the culture palette practiced, it aimed to ensure the conditions related to the subsidy of the activity. The unit registers operating profit - 146,654.33 lei and pays a tax of 7,821 lei, aspects that lead to a net profit of 138,833.33 lei (average values for the period 2017, 2018 and 2019). [ABSTRACT FROM AUTHOR]

Sales revenues are considered the determining factor of economic and financial performance of agricultural enterprises in the Republic of Moldova. Their ascending evolution during the period 2005 - 2019 is analyzed by the authors in the light of the polynomial trend of the second degree. The statistical tests performed demonstrated the validity of the model to make predictions. At the same time, the performance of enterprises, which carry out activities in agriculture, hunting and related services, expressed by the financial result before taxation, shows that performance is influenced by other factors, which need to be analyzed at the level of the agricultural entity. The size of sales revenue depends largely on internal factors, specific to the field of activity of the enterprise. These include the quantity sold of products, the unit cost of sold products and the ways in which production is marketed. These factors can be considered as internal reserves to increase sales revenues, which the authors want to demonstrate in this research paper. Internal reserves capitalized to increase sales revenues are analyzed based on the activity of an agricultural enterprise in the Republic of Moldova - LLC „Lemisona". In order to highlight reserves to increase production capacity, the correlation between sales revenues and fixed expenses is analyzed, emphasizing the importance of fixed expenses in reflecting the productive potential of agricultural enterprises. [ABSTRACT FROM AUTHOR]

The purpose of the paper was to analyze the economic and financial aspects within an agricultural commercial company named SC Spring Agroserv LLC Malu Mare, Dolj County, Romania in the period 2016-2018. The unit was established in 2011, having as object of activity "cultivation of cereals (excluding rice), leguminous plants and oilseed plants" - CAEN Code 0111. The company has facilities in the form of: agricultural land (166,752.20 lei), constructions (78,108.71 lei), technological equipment (share of about 90% of the total value of assets - 2,232,362.17 lei), surveillance devices and installations (7,620.93 lei). The inventory value of the fixed capital elements is a considerable one (2,484,844.01 lei). Some of the capital elements were depreciated (value to be depreciated - 1,652,893.97 lei). The unit grew wheat, rye, barley, oats, triticale, corn, sorghum, peas, sunflower and alfalfa. It should be noted that since the unit did not have any financial income and expenses, the operating income and expenses are equivalent to the total income and expenses. At the same time, the operating profit or loss is equal to the gross profit or loss. Regarding the calculation of the profit tax, the unit benefited from certain facilities, in 2016 and 2017 when it reinvested all or part of the realized profit. The unit registers operating profit - 96,551.34 lei and pays a tax of 13,218.07 lei, aspects that lead to a net profit of 83,333.27 lei. [ABSTRACT FROM AUTHOR]

Classical methods for calculating costs underlay the organization activity of measuring costs and have maintained due to the existence of basically the same technical, technological and organizational production structures. Of course, technical progress has brought a number of changes in the productive structure, this is the reason due to which the classical methods of calculation have evolved while preserving their essence and becoming basic methods of cost management. This paper present a study case regarding analysis of the items of production costs in order to set the strategy of the company for reducing production cost. [ABSTRACT FROM AUTHOR]

The paper deals with the influence of taxes on the company's profitability and self-financing capacity, presenting a case study. Taxes are being defined as sampling of a part of the income or wealth of a person. Based on the data collected from the Balance Sheet and Profit and Loss Account, the self-financing capacity of the firm was determined by two methods: the deductive method and the additional method. The self-financing capacity of SC ALFA CONSTRUCT S.R.L. registered an increasing trend in the analyzed period. Thus, in 2015, it reached Lei 1,105,443, being by 33.76 times higher than in 2013. As a conclusion, considering the influence of taxation on certain economic and financial performances we get to the following reality: taxation can be a determining factor in decision-making at enterprise level. [ABSTRACT FROM AUTHOR]

In 1920 was established stallions deposit Brebeni in order to improve horses from Oltenia. Deposit began to operate effectively in 1928 with a staff of 20 heads, until 1984 when it was founded Slatina stud on Repository stud structure, which was moved to the location in Slatina. During 2002 the unit went into administration Romsilva National Forest as OLT Forestry Department Section. The unit is located in Slatina, Recea Street, no. 24, about 2 km from Slatina on DJ 653 Slatina - receive. In terms of administrative membership unit can be found on the municipality Slatina. Unit promotes its activities through participation in exhibition events (fairs, exhibitions, public events, etc..), Supply breeding stallions for public breeding resorts consultations for reproduction, horse riding, dressage, equestrian leisure and tourism. 2010 is the year of minimum and year 2011 is maximum in terms of value (level financial indicators) - in most cases, except for external expenses, personal expenses, insurance expenses, adjustments for property, loss of use, the current and Gross (including related rates) [ABSTRACT FROM AUTHOR]

The return of distribution companies is related to the performance of activity based management, which can be expressed through a system of indicators reflecting their activity. This paper aims to analyse the company EL CASIO COM SRL Slobozia, active in the distribution field of food and agricultural products in Ialomita and Calarasi counties. We analysed the economic indicators between 1999-2009 from which resulted the main elements influencing the company's revenue and profitability. The analysed period revealed that the break-even was achieved in 2003 with 5 employees, a revenue of 1899, 16 thousand lei whereas the expenses amounted 1732 thousand lei and labour productivity was set at 379, 8 thousand lei/ worker. The resulted trend after presenting and interpreting the exponential function Y=3,862∙X10,5480866∙X21,239971 is given based on the changes of income level (Y), from the factors of influence, represented by the amount of equity (x1 ) and labour used (x2 ). The multiple correlation ratios (rx1 x2 = 0, 9505), confirm the influence intensity of the two factors upon the trends in revenue growth. As result we can see trends in revenue growth with amplification factors of influence [ABSTRACT FROM AUTHOR]

SC company TOMA LLC is wholly owned private company with limited liability organized and existing under the law 31/1990, the Romanian legislation and the Romanian state. As main activity is the cultivation of cereals, leguminous plant seed oil and spices and medicinal and aromatic plants as secondary activities, the following are provided in the statute of the company: tobacco farming, growing of textile fibers, growing shrubs, growing seed production and service providers in the agricultural field. [ABSTRACT FROM AUTHOR]