IMPLICATIONS OF TURNOVER ON THE PROFITABILITY OF MEDIUM-SIZED FARMS IN ROMANIA

The main economic objective of farms in Romania is to maximize turnover, this indicator being identified as the main source of profit growth. This paper analyses the turnover of a medium-sized vegetal farm, which is classified as a micro-enterprise for tax purposes. The data were collected from the...

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Main Authors: Paula STOICEA, Elena TOMA, Adina Magdalena IORGA, Carina DOBRE, Ramona Iuliana IGNAT
Format: Article
Language:English
Published: University of Agricultural Sciences and Veterinary Medicine, Bucharest 2022-01-01
Series:Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development
Online Access:https://managementjournal.usamv.ro/pdf/vol.22_4/Art76.pdf
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author Paula STOICEA
Elena TOMA
Adina Magdalena IORGA
Carina DOBRE
Ramona Iuliana IGNAT
author_facet Paula STOICEA
Elena TOMA
Adina Magdalena IORGA
Carina DOBRE
Ramona Iuliana IGNAT
author_sort Paula STOICEA
collection DOAJ
description The main economic objective of farms in Romania is to maximize turnover, this indicator being identified as the main source of profit growth. This paper analyses the turnover of a medium-sized vegetal farm, which is classified as a micro-enterprise for tax purposes. The data were collected from the enterprise accounting regarding the balance sheet and profit and loss account and rate method was used to assess the impact of turnover on various financial indicators. To increase turnover, the medium-sized vegetal farm acts in accordance with its own needs for development and expansion on the market, the conclusion being that an advantageous position on the market is interdependent with an increased turnover and therefore with greater profitability.
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institution OA Journals
issn 2284-7995
2285-3952
language English
publishDate 2022-01-01
publisher University of Agricultural Sciences and Veterinary Medicine, Bucharest
record_format Article
series Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development
spelling doaj-art-fa0dda829d0940f8aaced70e908f0ce92025-08-20T02:06:46ZengUniversity of Agricultural Sciences and Veterinary Medicine, BucharestScientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development2284-79952285-39522022-01-01224713722921IMPLICATIONS OF TURNOVER ON THE PROFITABILITY OF MEDIUM-SIZED FARMS IN ROMANIAPaula STOICEAElena TOMAAdina Magdalena IORGACarina DOBRERamona Iuliana IGNATThe main economic objective of farms in Romania is to maximize turnover, this indicator being identified as the main source of profit growth. This paper analyses the turnover of a medium-sized vegetal farm, which is classified as a micro-enterprise for tax purposes. The data were collected from the enterprise accounting regarding the balance sheet and profit and loss account and rate method was used to assess the impact of turnover on various financial indicators. To increase turnover, the medium-sized vegetal farm acts in accordance with its own needs for development and expansion on the market, the conclusion being that an advantageous position on the market is interdependent with an increased turnover and therefore with greater profitability.https://managementjournal.usamv.ro/pdf/vol.22_4/Art76.pdf
spellingShingle Paula STOICEA
Elena TOMA
Adina Magdalena IORGA
Carina DOBRE
Ramona Iuliana IGNAT
IMPLICATIONS OF TURNOVER ON THE PROFITABILITY OF MEDIUM-SIZED FARMS IN ROMANIA
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development
title IMPLICATIONS OF TURNOVER ON THE PROFITABILITY OF MEDIUM-SIZED FARMS IN ROMANIA
title_full IMPLICATIONS OF TURNOVER ON THE PROFITABILITY OF MEDIUM-SIZED FARMS IN ROMANIA
title_fullStr IMPLICATIONS OF TURNOVER ON THE PROFITABILITY OF MEDIUM-SIZED FARMS IN ROMANIA
title_full_unstemmed IMPLICATIONS OF TURNOVER ON THE PROFITABILITY OF MEDIUM-SIZED FARMS IN ROMANIA
title_short IMPLICATIONS OF TURNOVER ON THE PROFITABILITY OF MEDIUM-SIZED FARMS IN ROMANIA
title_sort implications of turnover on the profitability of medium sized farms in romania
url https://managementjournal.usamv.ro/pdf/vol.22_4/Art76.pdf
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AT adinamagdalenaiorga implicationsofturnoverontheprofitabilityofmediumsizedfarmsinromania
AT carinadobre implicationsofturnoverontheprofitabilityofmediumsizedfarmsinromania
AT ramonaiulianaignat implicationsofturnoverontheprofitabilityofmediumsizedfarmsinromania