期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2012
卷号：2
期号：14
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：Decisions for substantiating the investments projects in agricultural sector are based on the assessment of the business's profitability but also, of the economic risk assumed by the enterprisers. The paper presents a dynamic analysis model of the operating risk which is validated in a case study using an example of an agricultural holding from viticulture. The appreciation of the economic risk is based on the Degree of operating leverage indicator, and the proposed analysis model offers the possibilities to identify the factors which can lead to an adequate management of risk. The case study presented validates the theoretical approach and highlights that the economic risk diminished due to modification of costs structure, flexibility of activity, variation of safety margin, sales and profit.
关键词：operating risk; agriculture; investment; degree of operating leverage
