Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 23 ISSUE 2
Written by Paula STOICEA, Elena STOIAN, Elena TOMA, Carina Andreea DOBRE, Marius Mihai MICU, Nicoleta NICOLAE

The paper emphasizes the importance of subsidizing agricultural activities, taking into account the climate changes that are more and more evident making agricultural holdings particularly vulnerable from an economic point of view, the most exposed being the small ones. The technical-economic the economic-financial analysis methods drew a technical-economic diagnosis of a small-scale vegetable farm in Romania, in order to highlight the major impact that subsidies have in achieving incomes that ensure the continuity of the activity. The vegetable farm under study was established in 2018, being included in the category of micro-enterprises paying income tax. It owns agricultural land exclusively on lease, the existing crops being those of wheat, corn, alfalfa, bell peppers and melons, with average productions/ha achieved similar to or below the average productions/ha recorded at national, regional and county level. From an economic and financial point of view, this holding presents a financial instability during the analysis period, based on the losses recorded in 2018 and 2020 and a non-compliant financial autonomy based on insufficient equity capital. It does not have the ability to generate constant profit during the period included in the study by capitalizing on production, it being small and insufficient, which denotes the major dependence on the income from exploitation subsidies in order to be profitable. Liquidity indicators evolve fluctuating and solvency is generally downward and positioned above the safety threshold, which places small-scale vegetable farms at risk of insolvency.

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