EFFICIENCY OF MATERIAL ASSETS- THE ROLE AND IMPORTANCE IN PERFORMANCE INCREASING OF AGRICULTURE
Autor (i): Sorina Simona Bumbescu; Daniel Petru Vārteiu
JEL: Q01, M21
Cuvinte cheie: agriculture, fixed assets, efficiency,production, profit.
Abstract:
Romania is one of the European Union countries with important resources for agriculture, occupying the 6th place in the EU in terms of utilised agricultural area but the agrarian structure is not adapted to the EU developed countries. Unlike other fields of activity, in agriculture a number of specific factors arise, which determine certain particularities of the use of the material assets, of the means of production and of the labor force. In the technological process in agriculture there is a combination of three important factors: natural factors (the land), the human factors and material factors. In order to achieve a superior economic performance, it is necessary for the farms to effectively manage these factors. The general objective of the research consists in analyzing the efficiency of the material assets in agriculture based on the financial accounting information and identifying the factors that influence the performance in agriculture in order to use the resources effectively. In this article it is developed a synthetic theoretical framework regarding the essential features of the Romanian agriculture, the land and fixed assets efficiency, a large case study regarding the indicators of evaluation and measurement of the efficiency of the material assets in agriculture.
Romania is one of the European Union countries with important resources for agriculture, occupying the 6th place in the EU in terms of utilised agricultural area but the agrarian structure is not adapted to the EU developed countries. Unlike other fields of activity, in agriculture a number of specific factors arise, which determine certain particularities of the use of the material assets, of the means of production and of the labor force. In the technological process in agriculture there is a combination of three important factors: natural factors (the land), the human factors and material factors. In order to achieve a superior economic performance, it is necessary for the farms to effectively manage these factors. The general objective of the research consists in analyzing the efficiency of the material assets in agriculture based on the financial accounting information and identifying the factors that influence the performance in agriculture in order to use the resources effectively. In this article it is developed a synthetic theoretical framework regarding the essential features of the Romanian agriculture, the land and fixed assets efficiency, a large case study regarding the indicators of evaluation and measurement of the efficiency of the material assets in agriculture.
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