Search

The purpose of the performed and presented financial analyzes, in the case of the two units, does not allow major discrepancies between the estimated and achieved situation. The authors have based the research on the technical-economic and financial analysis of investments, which sets economic efficiency and investments viability and assumes forecast of revenue, expenses, profit and loss account, balance sheet and cash flow: a) static analysis of indicators; b) dynamic analysis of indicators, c) cost-benefit analysis. Analysis of economic efficiency and sustainability of investments aimes at both static indicators of investment analysis and dynamic analysis of economic efficiency. The goal of research was to improve analyzes and economic indicators for assessing the effectiveness and sustainability of investments and the objectives targeted technical and economic analysis, solvency and viability of investments and the impact of the investment on key indicators of economic and financial technical analysis. Case studies, carried out at S.C. NORD INTERMED CONSULTING GROUP S.R.L. Dorneşti, Suceava county and S.C. ANDIMIR TOP S.R.L. Mihălăşeni, Botoşani county, led to a series of measures to improve the financial analysis of economic efficiency and sustainability of investments. [ABSTRACT FROM AUTHOR]

Development and efficiency strategy of agricultural production in a certain area is based on the analysis of the economic and financial situation of the agricultural sector, which should take into account the adoption of those measures aimed primarily at increasing agricultural production and, secondly, making it more efficient by accessing European funds (1, 4, 6, 8, 11, 12, 13, 14, 16, 18, 21, 23, 24). These measures will have a major influence on increasing the efficiency of the Romanian agriculture by promoting farmers' managerial and marketing skills and orientation of farming activities to profitable investment, including integrated projects, by accessing EU funds (5, 6, 10, 15, 16). National Rural Development Programme is the instrument through which the European Agricultural Fund for Rural Development (EAFRD) and the European Economic Recovery Plan (EERP) can be accessed, which complies with the strategic guidelines of the EU rural development (15,20). Achieving the desired objectives of the National Rural Development Programme 2007-2013 is provided by the Managing Authority for P.N.D.R., namely the General Directorate of Rural Development, belonging to the Ministry of Agriculture and Rural Development. Common Agricultural Policy (CAP), in its actual form, consumes, through the complex system of subsidies and other financial incentives, about half of the common budget and is built around two pillars: the first is the common market organizations and covers common regulation measures of agricultural products integrated markets functioning, and the second, which gained magnitude in the past decade, is rural development and includes structural measures that target a harmonious rural development (diversification of activities, product quality, environmental protection) (24). Accessing European funds for agriculture and rural development is closely linked to the Agency for Payments and Intervention in Agriculture, which operates in three main areas, developing support measures financed from the national budget and European funds (6.16): a) direct payments and market measures; b) some measures financed from European funds for agriculture and rural development, established by the Minister of Agriculture and Rural Development; c) payments which represent financial support from the national budget. Through the presented paper, the authors have proposed to highlight the main aspects that characterize the evolution of Botosani county's agriculture after Romania's adherence to the European Union (8, 11, 12, 22). [ABSTRACT FROM AUTHOR]

S.A. Agroind Berezeni, Vaslui County was established under the Low nr. 36/1991, according with the Court decision No. 2 from 04.11.1991. Administrative, the company is from Berezeni Commune located just 5 km from the river Prut, border with Moldova Republic. It was the first agricultural unit from Vaslui County with private capital (4.3 billion lei) and second in Moldova, with the activity object: crop production, animal husbandry, processing and capitalization of agro-zootechnical products. Based on a good management, the main goal of the company was to design a production structures unit that meet the requirements of market economy, aiming to exploit the agricultural potential of the area, both by developing vegetable farms, and those of breeding, putting emphasis on cattle and sheep for milk and meat. S.A. Agroind Berezeni belonging to the Association of Cattle Breeders Association Birlad and Husi Eastern Group Association, which unites over 50 companies in the agriculture of the county of Vaslui. The unit has a total of 686 associates and has an agricultural area of 3727 hectares, of which arable land 3250. Trie strategy of development and efficiency of the unit was based on the integration process, by increasing investment both from own sources and from other sources (loans and attracting European funding by projects), so that currently, is technical and material developed and modernized, appearing new sectors such as: irrigation sector, processing sector for wheat and corn (corn and wheat mill, bakery), milk processing sector, drying and storing grain sector, dairy sector farm and mechanization modernization, etc. Based on this case study, the authors have proposed to highlight the development opportunities and improvement of agricultural units, based on practice an advanced management and marketing, leading to performance and efficiency. [ABSTRACT FROM AUTHOR]

The paper proposes is to analyze the current situation and prospects of the Romanian agricultural and rural economy and to recommend actions to reduce potential risks of fully integration of Romanian agricultural economy in the rural economy of the European Union. This paper tries to provide an updated the agricultural diagnosis and rural development in Romania and assess the global implications on the rural economy diversification and create new jobs. The subject includes theoretical addressing agricultural management system and characteristics of the studied phenomena, directed and coordinated contemporary management. Recent research shows that changes in agriculture and rural development are reflected in the economic downturn, the occurrence of demographic problems (increased distances between work and home, low rural population), changes in social structure, refocusing on value systems, pressures arising ecosystems, destruction of cultural heritage areas, and reducing income disparity, changing habitat preferences (second homes in the village). Integrating agriculture into the market economy, technical and economic modernization is done with great difficulty due to various reasons: lack of capital and a well organized credit system, inadequate material resources, dependence on upstream prices due to high input sites industrial and agricultural nature, but also downstream, and following the disruption of agricultural contracting system. [ABSTRACT FROM AUTHOR]

In the Romania's EU entry conditions, the development of free trade on the market, the integrated livestock units were forced to adapt and protect its trademarks and products, national, community and international level. At the same time, the brand has proved to be a very important element for any business, has become a strategic element with its own value and independence, that is becoming more pronounced and an integral part of any marketing and management strategy. Over time, the economic importance of brands has increased in direct proportion with increasing the role of advertising and the development of world and international trade. The brand has shown its importance by the ability to attract and preserve clients; it is an essential element of business customer growth. The trademark is the most valuable intangible intellectual assets of the company. The value of the brands as assets must be maintained and that companies must realize that managing with success a brand is essential for its survival. The certificate of trademark is the ownership act, which gives the holder an exclusive right to the brand for a period of 10 years, and after this period the mark has to be renewed for other periods of 10 years. The paper aims as objective, the methods identification that could influence the increase of market share through design, approval and protection of trademarks, based on a case study conducted at SC "AVI-TOP" S.A. Războieni-Iasi. Based on these methods, can be design a system for choosing the most efficient mix of brands in the portfolio of products, according to the distribution channels used by the company. Since the establishment of the company, its brands have been fundamental in achieving a successful economic outcome. The company currently owns four successful brands, which are serving the regional market of the northeast region of the country. Obviously, the success is due to the fact that each brand is consumer oriented and as they evolve, the marketing and branding of the company must also evolve. The rhythm of this development is accelerating every day and this is one of the factors that generate not only new opportunities but also new challenges. [ABSTRACT FROM AUTHOR]

Creating a performing management in agriculture, as in any branch of the national economy is possible only knowing the perfect evolution of various economic and financial phenomena during a year of activity, their variation from the provisions and the dynamic evolution. Based on these data, corrective measures of the negative findings can be determined and extending the positive ones, to raise to a top speed the return of all financial and economic activities of farms, at the level of competitiveness imposed by the requirements and the market economic demands. Such competence can be gained through economic and financial analysis on the farm activities. Theoretically, the economic and financial analysis, study the methodology of financial and economical knowledge of the agricultural enterprise, the factors and causes that caused it, and internal reserves to improve results through more efficient use of available resources. Basically, economic and financial analysis tool acts as a scientific research of farms. It is equally a diagnostic function - helping to highlight various economic and financial results in terms of causal relations that have determined the stage requirements, and also a control function - helping to improve these results. The study was conducted in S.C. AGRO INTERNATIONAL S.R.L Galati, who owns a farm specialized in raising dairy cows located in the Braniştea village, Galati county, and was based on the following system of indicators: -total expenditure by category of animal; production cost and selling prices; total revenue and grants, by category of animals; net profit and net return rate on total farm activity; gross profit and gross return rate on total farm activity; gross profit and gross return rate on types of activities (operating activities, financing activities and exceptional activity); gross profit and gross return rate on organizational structure; gross profit and gross return rate on various products. [ABSTRACT FROM AUTHOR]

The analysis of agricultural structures and projection optimal size is a necessity in rural areas of prime importance for the Romanian agriculture, both as a theoretical issue and practical implications of this phenomenon, regarding the current state of agriculture in the NE region and increased plots properties. The problem of determining optimal land structures is present in Romania, even after seventh land reform, when instead of merged land mass; it was sprayed, under the concept of constitution and reconstitution of the property in about 48 million parcels. In addition, it appears that households made (according to Law 18/1991, from 0.5 to 10 ha on average 2.5 ha) is unsustainable. Creating viable farms with medium size, after model and methods from Western European countries, in Romania is more difficult because there was the "tradition" that every land reform have mission to destroy accumulation of land, as happened particularly in land reform in 1945 (which destroyed large and medium reservoirs farms), land reform for cooperatives from 1949 to 1962 (which destroyed reservoirs farms) and finally the land reform of 1990 to 1991 (which destroyed the collections made in the agricultural cooperatives and inter-cooperative associations). [ABSTRACT FROM AUTHOR]

Using and developing models to simulate the operation of the farm is a tradition and a very extensive practice both in Romania and abroad. This paper addresses the adjustment of agricultural sector development strategy NE region of Romania, and national level, common agricultural policies, government support measures for supporting agriculture and ways to improve the structural reform of agriculture in international integration processes. Also described are the main indicators characterizing the technical and economic analysis of agricultural holdings and to solve a problem of optimizing the size of a farm. Knowledge of national and EU funding for agriculture and rural development, the advantages and constraints that apply to CAP uniform throughout the Community, the requirements of the new CAP reforms in line with market developments, are issues that require constant adjustment of management actions, circumscribed the ultimate goal of all activities, namely the increase of agricultural holdings and thus farmers' incomes. [ABSTRACT FROM AUTHOR]

Worldwide, agriculture has become intensive with an increased specialization of farms and regions. By increasing the productive capacity of soil and crop yields, by using fertilizers and plant protection products, agriculture has reached a stage where it is possible to obtain short term profitability of farms but on a long term, a negative impact on the environment. The main problems encountered are: negative effects on human health, contamination of surface and ground water due to nitrates and phosphates, compaction, soil erosion and degradation of landscape and wildlife habitat as a result of concentration of farms, development of monocultures, dismantling green fences and terraces, wet land drainage, etc. People living near a farm are likely to be exposed to pesticide droplets in the air and the water consumption or contaminated food. In this paper were identified and analyzed the existing main pollutants factors of air in vegetable farms specialized in cereals. To estimate emissions of greenhouse gases in a cereal farm, it was conducted a case study. The main factors identified as agricultural pollutants are: pesticides, odors, smoke, dust, pollen allergen and waste. The existing corn production technology in the focus company emphasizes the minimizing of CO2 emissions. Thus, the dose of chemical fertilizer is determined by soil analysis that is performed annually and the recommendations of specialists. Also, vegetal waste are chopped and incorporated, which significantly reduces the amount of CO2 emissions. The total amount of emissions is estimated at approx. 2.35 tonnes of CO2 per hectare of corn and 0.94 tonnes of CO2 per tonne of corn. Most emissions are from fertilizer, about 56.6% of the total. [ABSTRACT FROM AUTHOR]

If before 1989, Romania was one of the countries with the largest physical size of farms, after 1989 it became one of the countries with the lowest physical size of these holdings. In 2007, the first year after EU accession, the physical size of farms was 3.5 ha, our country being on the penultimate place in the EU 27 (exceeded only Malta whose total area was only 11 000 ha). The opposite stood the Czech Republic, with 89.3 ha per holding. Putting the two former socialist countries on diametrically opposed positions is the following of different applied policy in the transition of agriculture to a market economy. While Romania has pursued restoration of what was formerly in agriculture, in the Czech Republic was considered foreshadowing the future of agriculture. Consequently, in Romania has resulted atomization of agricultural holdings and fragmentation of land which exceeds what was about 50-60 years before, in the interwar period and the Czech Republic - a concentration of agricultural holdings land that placed it at the forefront of EU countries. Romania's agricultural policy during the accession to the EU was facing, no doubt, at the enterprise or farm size, measured by the single criterion of land surface in use or existing livestock, some acts showing the orientation sided, narrow and exclusive. Thus, by the provisions of Emergency Ordinance no. 108 / 27 June 2001 on commercial farms, farms are considered only agricultural units which have at least 110 ha of arable land in the plain (ie 50 hectares in hilly area) or 15 cows or 5,000 meat poultry or 100 pigs etc. The criteria for sizing of large, medium or small farms don't have a unified approach to economic theory. However, the most commonly used are the following two criteria established by: the attracted resources in production (in physical units), with reference, first, on the average size of holdings land and, secondly, at livestock, tractors and agricultural machinery and other elements of the production factors; the results achieved (expressed in physical or monetary units), with reference to the quantities of final products or proceeds. The literature, in the majority inclined to physical parameters or reflects the inputs or results. In Galati, characteristic of farms distribution by physically class size, is very large share of farms under 5 ha - 97.23% of all farms in the southern of Galati county, against 96.57% in the county of Galati and higher share of holdings with 50 and over 50 hectares - 0.88% against 0.56% in Galati county. The authors have proposed, using a case study, to highlight the common agricultural policy impact on physical and economic size of farms in the southern of Galati county. [ABSTRACT FROM AUTHOR]

Tourism represents today, undoubtedly one of the phenomenon's which dominates the contemporary world, one of the most profitable segments, of the global economy, unique, in its dynamics, multiple motivations and great variety of ways of manifestation. The aim of the paper is to present a general overview of the NE Region area regarding the touristic development, to show how were blended the physical and economic-geographical factors, to emphasize factitive the geographical landscape evolution as a result of the interaction of the genetic factors, to highlight the positive and negative action of the human on the natural frame and of tourism and to propose measures for systematization of the NE Region territory. The touristic arrangement of the NE Region area in Romania has an existence of over 100 years. Numerous associations and touristic pensions occurred since the period of the end of XIX century; they had outstanding contributions at equipping the NE Region tourist area. Gradually in the times until the December 1989, these actions were limited because of the prohibition of accommodation of foreign tourists to privates, being only few exceptions. The purpose of this study is to examine how the indicators which quantify the NE Region agro tourism Romania, aiming to eliminate weaknesses and strengths potentiation. In this sense it was the fact that, starting and running agro business requires a capital investment. For this reason, starting investment is preceded by a careful justification of expenditures, whether they are intended for new targets, or for improvement or interior and exterior refurbishments. The authors have proposed that assess the efficiency and effectiveness of agro-tourism activities to be completed by a budget analysis and a feasibility study. To define the nature of income, the results of different activities (agricultural, tourism, services, etc..) Will establish a budget revenue and expenditure showing the sources of revenue and cost of resources used. From this point of view, it will evaluate the annual receipts of tourists and the seasons, prices and costsprovided. [ABSTRACT FROM AUTHOR]