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The Return Rates Analysis In The Agriculture Organizations

Author

Listed:
  • BUMBESCU SORINA SIMONA

    (“1 Decembrie 1918” University, Alba Iulia)

  • OFILEANU DIMI

    (“1 Decembrie 1918” University, Alba Iulia)

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.

Suggested Citation

  • Bumbescu Sorina Simona & Ofileanu Dimi, 2014. "The Return Rates Analysis In The Agriculture Organizations," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 298-307, February.
    • Handle: RePEc:cbu:jrnlec:y:2014:v:1:p:298-307
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