摘要：A number of approaches and methods has been applied to evaluate an enterprise‘s success (rating) in a way to look on the firmâs performance in more or less comprehensive view. The paper presents methodological tools for evaluation of the financial and non-financial characteristics, specifically the application of discriminant and cluster analysis in the case of agricultural enterprises. The methodology for total evaluation will further require the improvement in the assessment of financial and non-financial variables along with justification of their weights. The key thing is to ensure that the designed criteria for total assessment have the capabilities to assess the potential risks linked to business. That would enable to evaluate the business not only from the past and present point of view but also from the future perspective.
关键词：financial evaluation; efficiency; agriculture; discriminant and cluster analysis
