ECONOMIC-FINANCIAL DIAGNOSIS BASED ON THE DATA PROVIDED IN THE BALANCE SHEET OF S.C. AUGER PETRUȘ S.R.L. IN THE INTERVAL 2009-2013

Abstract

The analysis performed and presented in this paper is based on an agricultural business in the Călărași County, namely S.C. Auger Petrus S.R.L. The basic activity of the company is represented by cultivating cereals ecologically, on an area of 700 ha of wheat, maize, sunflower, peas, lucerne, etc. The analysed company expanded its ecologically cultivated area by purchasing new land, as well as by leasing new areas of land. Also, the company has its own silo made up of three units with a capacity of 3,000 metric tons each, a laboratory where to analyse the cereals on entering and leaving the silo, as well as good technical equipment, namely: tractors, combine harvesters, seeders, agricultural combiners, plows, trailers, irrigation pumping station. From the data processed and presented in the company’s financial balance, we noticed the evolution of the efficiency level correlated with strategies employed by the company.

Keywords

• net assets
• working capital
• the need for working capital
• financial structure ratios
• capital rotation ratios