One of the essential problems that have been accumulated in the food and agricultural sector of the Republic of Moldova is the reduction of the development level and economical efficiency of the agricultural production. That is why we will analyse the didactic basis of the Stat Agrarian Univesity of Moldova S.D.E. “Chetrosu” being in a critical situation. We will put the stress on the necessary conditions for organizing of the farm activity and the result of the utilization of these ones. Consequently we will centre on the incomes from sales and will determine in such a way the level of the enterprise specialization on the incomes structure from sales. It is consequently being analyzing the indicators of the assurance and the efficiency of using production ones in S.D.E. “Chetrosu”. The indicators system presenting the financial results includes the row profit, the period of the financial administration period till to the taxation, the net (plainly) profit and the productivity indicators (generally of the agricultural economical and financial production). Each of these indicators are being mutually completed elucidating one of the side of the economical efficiency of the obtained agricultural production in the enterprise. The calculation of these indicators is being effectuated on the basis of the annual financial reports and on the specialized forms on the activity of the agricultural enterprises. According with the economical content the notion of financial results is complex and includes the indicators of the profit and productivity.