Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 25 ISSUE 3
Written by Alexandru TCACI

The purpose of this research is to comparatively analyze the results of diagnosing the operational risk using the break-even method for agricultural enterprises in the Republic of Moldova. Our investigations have shown that the increased share of constant costs and expenses did not generate a high operational risk, given the fact that in the vicinity of the break-even point the elasticity of the operating result is low. The comparisons of the dynamics of rates of return and leverage showed the following: - the decrease of debt degree caused the attenuation of the downward trends of return on assets and return on equity, which indicates the reducing of capital capacity to generate profit; - the growth of debt degree within reasonable limits conditioned the positive difference between return on assets and interest rate, showing a major trend of increasing financial performance.

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