Price scissors as a factor affecting the financial results of agricultural enterprises | Foarfecele preturilor factor de influentare a rezultatelor financiare ale intreprinderii agricole
2013
Zaharco, S., Universitatea Agrara de Stat din Moldova, Chisinau (Republic of Moldova)
This paper presents the study on the financial results modification of the agricultural enterprises depending on the agricultural production price and other important factors as: sales volume, sales structure, merchandise assortment and sales cost. In order to determine the influence of these factors on the gross profit deviation it was necessary to recalculate the actual sales volume according to the trading price and unit cost during the previous period. Trading prices (or prices for agricultural products accepted by farmers) together with the prices paid by farmers for industrial products necessary for agriculture development form price scissors. The existence and maintenance of price disparity has a detrimental economic consequence, i.e. the price mechanism has a more reduced role in market regulation than it is expected. A more reduced profit share in the agricultural prices limits the possibility to differentiate prices by their quality, i.e. it restricts the acceptance of superior quality parameters.
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