NEED OF DEVELOPMENT OF NEW MODELS OF RISK ANALYSIS BANKRUPTCY IN ROMANIA ADAPTABLE ON AGRICULTURAL ENTITIES.

Agricultural entities, although in smaller numbers than in other sectors, in conditions of economic crisis, face serious economic and financial difficulties. This very often leads to insolvency. Extending competitive economy influences management decision making in general and finance in particular, forcing routine waiver and passing to the use of scientific methods based on reality. These methods establish causal links between economic phenomena and financial condition of entities, regardless of their domain of activity. Financial analysis, part of the economic and financial analysis is methodical and systematic study of the situation and evolution of an economic entity on the financial structure and profitability from the two main components of financial statements ie balance sheet and profit and loss account. [ABSTRACT FROM AUTHOR]