IDEAS home Printed from https://ideas.repec.org/a/ddj/fseeai/y2025i1p204-210.html
   My bibliography  Save this article

Brief Economic Analysis of the Financial Position of a SME in the Agricultural Sector. Analysis Model

Author

Listed:
  • Oana-Letitia Catutoiu

    („Eugeniu Carada” Doctoral School of Economic Sciences, Faculty of Economics and Business Administration, University of Craiova, Craiova, Romania)

  • Mariana Man

    („Eugeniu Carada” Doctoral School of Economic Sciences, Faculty of Economics and Business Administration, University of Craiova, Craiova, Romania / Faculty of Economics, Administrative and Social Sciences, University of Petrosani, Petrosani, Romania)

Abstract

This study aims to assess the performance of the largest SME by turnover in 2023, from the S-W Oltenia region, Romania in the field of agriculture, by using the rate method. The economic analysis has the role of assessing the quality of management in terms of the level of performances achieved, but also of knowing aspects regarding the management of economic patromony, at the same time foreshadowing the requirements for the future survival of SME. In this regard, a brief analysis of the annual financial situation of the analyzed SME, namely the balance sheet for the period 2021-2023, was carried out. The economic analysis focused on the rate method, highlighting the economic characteristics and financial diagnosis. The research question was: Can the rate method constitute a model of economic analysis? The results showed that it is useful to use the rate method in assessing the efficiency of the activity carried out, but most importantly, their interpretation, since economic analysis represents the main source of information necessary to assess the performance and financial situation of any economic entity.

Suggested Citation

  • Oana-Letitia Catutoiu & Mariana Man, 2025. "Brief Economic Analysis of the Financial Position of a SME in the Agricultural Sector. Analysis Model," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 204-210.
    • Handle: RePEc:ddj:fseeai:y:2025:i:1:p:204-210
    DOI: https://doi.org/10.35219/eai15840409502
    as

    Download full text from publisher

    File URL: http://eia.feaa.ugal.ro/images/eia/2025_1/Catutoiu_Man.pdf
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.35219/eai15840409502?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Vladimir Modrak & Ioan Constantin Dima & Mariana Man, 2011. "Methodical Approach To Corporate Sustainability Planning," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 3(1), pages 157-167, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mariana MAN & Bogdan RAVA?, 2017. "Implementation Of Management Accounting Tools – Solution To Enhance The Performance Of Public Capital Companies In Difficulty. Case Study: Romanian Television Company," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 45(1), pages 1-15, March.
    2. Paula Bajdor, 2012. "Comparison Between Sustainable Development Concept And Green Logistics – The Literature Review," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 5(1), pages 236-244, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ddj:fseeai:y:2025:i:1:p:204-210. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gianina Mihai (email available below). General contact details of provider: https://edirc.repec.org/data/fegalro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.