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| Ultima descărcare din IBN: 2024-04-26 19:19 |
 SM ISO690:2012TCACI, Natalia, COJOCARU, Virginia. Modele de analiză a rentabilităţii activelor cu destinaţie de producţie. In: Contabilitate : Lucrări ştiinţifice, 26 mai 2010, Chișinău. Chişinău Republica Moldova: Universitatea Agrară de Stat din Moldova, 2010, Vol.27, pp. 130-135. ISBN 978-997564-196-8 . |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitate Vol.27, 2010 |
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Simpozionul "Realizări şi perspective în gestionarea eficientă a resurselor economice din zona rurală" Chișinău, Moldova, 26 mai 2010 | ||||||
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| Pag. 130-135 | ||||||
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This article proposes factorial model of return on assets with production destination based on the peculiarities of agricultural enterprises. The advantage is that the proposed model combines efficiency of production means utilisation with market level of agricultural produce and with sales profitableness. Factorial model proof was done basing on the data of 238 agricultural enterprises from Central region, quantifying joint influence of advanced capital efficiency, degree of production capitalization and profitability of production assets intended for sale on the profitability of production. |
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| Cuvinte-cheie Assets with agricultural destination, factors, Method, Model of analysis, sales profitability, Return on advanced capital |
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