THE PROFITABILITY ANALYSIS ON BASE THE PROFIT AND
 LOSSES ACCOUNT WITHIN THE AGRICULTURAL HOLDINGS

                               Professor PhD Vasile Burja
                     „1 Decembrie 1918” University Alba Iulia, Romania


        Abstract: 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.

       Keywords: profit and losses account, agricultural holdings, performance

       JEL codes: M41, Q12