METODOLOGIA DIAGNOSTICĂRII PRAGULUI RENTABILITĂŢII ÎN ÎNTREPRINDERILE AGRICOLE

Natalia TCACI, Alexandru TCACI Contabilitate şi Informatică Economică

Rezumat

In this article is described methodology of diagnostic of break-even point basing on the data of 181 agricultural firms from Central region of Republic of Moldova. Our researches have been performed in the base of gross profit margin. The results of diagnostic let us to fix dimensions, when our production becomes profitable, respectively obtaining of somewhat profit. Was observed, that agricultural firms from Ungheni have to rise their sales up to 6106,9 thousand lei or by 7,21% as compared with 2008-2010 average value to ensure an sufficient ratio of profitability of fruits, vegetables, grapes etc.