Estimating the results of the operating activity in agricultural enterprises in the Central Region of the Republic of Moldova: PhD thesis in economic sciences
2019
Dombrovschi, I. (State Agrarian University of Moldova, Chisinau (Republic of Moldova)
The purpose of the thesis: studying the theoretical and methodological aspects regarding the estimation of the financial results of the operating activity of the agricultural entities, their analysis and the elaboration of the recommendations to increase the financial results from the basic activity of the agricultural enterprises. The theoretical significance of the thesis consists in the delimitation of the financial results of the operating activity from the perspective of the profitability threshold, which ensures the obtaining of the relevant information regarding the identification of the factors that influence the impact of the direct and complementary effect on the profit, as well as profit elasticity as a result of changes in crop productivity. The applicative value of the thesis consists in: adjusting the factorial models of the analysis of the financial results to the practical working conditions of the agricultural enterprises; the use of the certain method of estimating financial results from the perspective of the profitability threshold; the use of multifactorial models developed for operating profit forecast, product profit and rate of profitability of agricultural products; the use of the optimal level of subsidies per hectare of agricultural land by AAIP in the process of distributing subsidy funds; valorification of the possibilities of applying the minimum amount of profit in the elaboration of business plans and in the decision-making process of agricultural enterprises.
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