期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2007
卷号：1
期号：9
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The profit and losses account constitutes the principal instrument for appreciating the profitability of agricultural holdings. Data offered by this instrument have to be processed with means of economic-financial analysis in order to quantify the real extend of the economic performance, its tendency, influence factors and existence of internal reserves. The paper presents some possibilities to analyze the holdings profitability using the profit and losses account illustrated in an adequate case study.
关键词：profit and losses account; agricultural holdings; performance
