ECONOMIC-FINANCIAL DIAGNOSIS BASED ON THE DATA PROVIDED IN THE BALANCE SHEET OF S.C. AUGER PETRUȘ S.R.L. IN THE INTERVAL 2009-2013

• Published in: Scientific papers series "management, economic engineering in agriculture and rural development" Vol. 14; no. 4; pp. 19 - 24
• Main Authors: Aurelia BĂLAN, Alina MĂRCUȚĂ, Ioana NICULAE, Elena SOARE
• Format: Journal Article
• Language: English
• Published: University of Agricultural Sciences and Veterinary Medicine, Bucharest 01.12.2014
• Subjects: capital rotation ratios; financial structure ratios; net assets; the need for working capital; working capital
• ISSN: 2284-7995; 2285-3952

The analysis performed and presented in this paper is based on an agricultural business in the Călărași County, namely S.C. Auger Petrus S.R.L. The basic activity of the company is represented by cultivating cereals ecologically, on an area of 700 ha of wheat, maize, sunflower, peas, lucerne, etc. The analysed company expanded its ecologically cultivated area by purchasing new land, as well as by leasing new areas of land. Also, the company has its own silo made up of three units with a capacity of 3,000 metric tons each, a laboratory where to analyse the cereals on entering and leaving the silo, as well as good technical equipment, namely: tractors, combine harvesters, seeders, agricultural combiners, plows, trailers, irrigation pumping station. From the data processed and presented in the company’s financial balance, we noticed the evolution of the efficiency level correlated with strategies employed by the company.