摘要：Romania has a natural capital superior to many countries members of the European Union.
Sustainability is the field where we can compete at the same level with any country in the European Union,
provided that we work with perseverance and realism. In this article we intend to answer the following
questions: „How profitable is a public institution in field of forest?”, „What measures can be taken by the public
institution analysed to become profitable?”. To know the answers we analysed the financial statements of a
public institution in the forestry. Thus we have noticed the non-profitability registered by it over a period of time
and we proposed certain measures to overcome this critical point.
关键词：performance; income tax; the result of the exercise; the gross surplus of exploitation
