The Return Rates Analysis in the Agriculture Organizations
Year: 2014
Type: article
Abstract: The major objective of each organization is carrying out a profitable activity and for this reason the profitability analysis and the factors that can influence it are importants elements in funding the strategic options, invtestitii policy. Based on previous studies regarding the entities profitability, in this article is developed a synthetic theoretical framework about the role of the accounting information in profitability determination, the general framework of the profitability, the rate of return analysis and last but not least is presented a case study about the rates of return analysis at an agriculture entity. The developed research leads to two major categories of tangible results; on the one hand it is realised a qualitative theoretical synthesis regarding the way of analysing the profitability using the rates of return and the breakeven, and on the other hand, it is ilustrated the calculation of the rates of return at an agriculture entity being highlight the benefical financial impact of the European funds on the increasing of the organisation profitability.
Authors: Bumbescu Sorina Simona, Dimi Ofileanu
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W2768996805