FINANCIAL ANALYSIS OF THE AGRICULTURAL HOLDINGS VIABILITY IN ROMANIA IN THE EUROPEAN CONTEXT.

The main correlations established between various elements of patrimony highlight the existence and the productive potential dimension of the holding and its capacity to generate economic and financial resources that will ensure its performance and competitiveness. The main objective of the paper is to identify the qualitative differences between the structures of agricultural production in Romania and the European Union and the causes that generate them. The method used to achieve the aimed goal is the comparative analysis of the financial-accounting information existent in the data base of the European Union. The results obtained after applying the methods specific for the financial analysis will serve to characterize the patrimonial situation and the performance of agricultural holdings in Romania and the EU. The relatively modest position of Romanian farms illustrates the precariousness of their viability within the competitive framework of the European agricultural market, resulted in particular from the extremely small size at which agriculture is practiced. [ABSTRACT FROM AUTHOR]