期刊名称：Universitatea de Stinte Agricole si Medicina Veterinaria a Banatului Timisoara. Lucrari Stiintifice. Seria I. Management Agricol
印刷版ISSN：1453-1410
出版年度：2012
卷号：XIV
期号：2
页码：229-237
出版社：Universitatea de Stiinte Agricole si Medicina Veterinara a Banatului Timisoara
摘要：The paper aimed to present an analysis of crop economic efficiency based on variable costing method using the data from a farm cultivating wheat, barley, maize, sunflower and rape in the Southern Plain of Romania. Gross margin, gross margin rate, variable cost rate, production and sales breakeven points, coverage factor, dynamic safety coefficient, safety interval, withdrawal index and operational leverage were calculated by crop and at farm level for the year 2011. The conclusion was that in order to increase profitability, the farmer has to optimize crop structure by increasing sunflower and rape production which are the most profitable crops and decreasing barley production whish is less profitable
关键词：variable cost; profitability; vegetal farm; direct costing method
