|Conţinutul numărului revistei|
|Căutarea după subiecte |
similare conform CZU
|Conducerea și organizarea fermelor (217)|
|Operații în management. Direcții (111)|
| SM ISO690:2012|
PARMACLI, Dumitru; STRATAN, Alexandru. Determining agriculture production efficiency based on the new assesment tools. In: Economie şi Sociologie. 2019, nr. 2, pp. 10-19. ISSN 1857-4130.
|Economie şi Sociologie|
|Numărul 2 / 2019 / ISSN 1857-4130|
|JEL: M41, I10, L31|
Profitability indicators describe the result of the management process more comprehensively than profit, characterize the effectiveness and efficiency of management, because their value shows the ratio of the effect with cash or input resources. They are used to evaluate the performance of the enterprise, as well as an instrument of investment policy and pricing. Most often, in practice, agricultural enterprises calculate indicators that characterize the profitability of production costs, investment projects and profitability of sales. It is very important to calculate the profitability levels of each type of sold products and give them an estimate, which allows identifying the most profitable ones. Methodological approaches are proposed in order to determine the four levels of profitability of the sold products, which are clearly presented in tables and graphs. It is important to grade the levels of profitability for each type of sold product, and therefore, it is becoming possible to assess their degree of effectiveness or level of profitability. The purpose of the article is to provide teachers from higher educational institutions, as well as agricultural specialists with modern tools for assessing the effectiveness of sold products, in particular through application of an unconventional method. The presented study allows specialists of agricultural enterprises to determine on the basis of two coefficients (return on fixed and specific variable costs) the moderate, rational, optimal and high profitability of sold grain, sunflower, grapes and other products and based on them to justify the amount of expected profit.
Profitability, profit, efficiency, profit margin, rate of return, fixed costs, Price, variable costs per unit, cost,
rentabilitate, profit, eficienţă, marjă de profit, rată de rentabilitate, costuri fixe, preţ, costuri variabile pe unitate, Cost,
рентабельность, прибыль, эффективность, норма прибыли, норма прибыли, постоянные затраты, цена, переменные затраты на единицу, стоимость