Argumentarea economică a activităţilor de producere prin intermediul bugetelor de venituri şi cheltuieli

Abstract

The article describes the economic argumentation of production activities performed in the agricultural vegetal sector of the Republic of Moldova. To this end, one has focused from the very beginning on the necessity to elaborate and calculate the economically argued budgets of agricultural plant growing. Thus, in our investigations, we considered the principle of economic argumentation of incomes and costs in the agricultural units calculating the gross profit coming from the cultivation of agricultural plants in the vegetal sector of the country. As example, an economic argued budget has been proposed for the growing of tomatoes from seeds and an analysis has been performed concerning the possible results obtained when applying the recommended technology to those obtained at agricultural enterprises and farms. Data presented shows that the economic efficiency of growing tomatoes from seeds with application of recommended technology recorded the highest level of profitability (175,1 %) compared with that obtained in case of the technology applied in the agricultural enterprises (156,8 %) and farms (85,0 %). This is subject to the following factors: increase of the yield per unit area and of the income from sales; optimization of total and per unit of production costs; rational use of inputs.