Brief Economic Analysis of the Financial Position of a SME in the Agricultural Sector. Analysis Model

Oana-Letitia Catutoiu and Mariana Man
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Oana-Letitia Catutoiu: „Eugeniu Carada” Doctoral School of Economic Sciences, Faculty of Economics and Business Administration, University of Craiova, Craiova, Romania
Mariana Man: „Eugeniu Carada” Doctoral School of Economic Sciences, Faculty of Economics and Business Administration, University of Craiova, Craiova, Romania / Faculty of Economics, Administrative and Social Sciences, University of Petrosani, Petrosani, Romania

Economics and Applied Informatics, 2025, issue 1, 204-210

Abstract: This study aims to assess the performance of the largest SME by turnover in 2023, from the S-W Oltenia region, Romania in the field of agriculture, by using the rate method. The economic analysis has the role of assessing the quality of management in terms of the level of performances achieved, but also of knowing aspects regarding the management of economic patromony, at the same time foreshadowing the requirements for the future survival of SME. In this regard, a brief analysis of the annual financial situation of the analyzed SME, namely the balance sheet for the period 2021-2023, was carried out. The economic analysis focused on the rate method, highlighting the economic characteristics and financial diagnosis. The research question was: Can the rate method constitute a model of economic analysis? The results showed that it is useful to use the rate method in assessing the efficiency of the activity carried out, but most importantly, their interpretation, since economic analysis represents the main source of information necessary to assess the performance and financial situation of any economic entity.

Keywords: financial position; rate method; balance sheet; SMEs (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fseeai:y:2025:i:1:p:204-210

DOI: 10.35219/eai15840409502

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