Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 21 ISSUE 2
Written by Silvia ZAHARCO, Maria COJOCARU, Tatiana COVALSCHI

Sales revenues are considered the determining factor of economic and financial performance of agricultural enterprises in the Republic of Moldova. Their ascending evolution during the period 2005 - 2019 is analyzed by the authors in the light of the polynomial trend of the second degree. The statistical tests performed demonstrated the validity of the model to make predictions. At the same time, the performance of enterprises, which carry out activities in agriculture, hunting and related services, expressed by the financial result before taxation, shows that performance is influenced by other factors, which need to be analyzed at the level of the agricultural entity. The size of sales revenue depends largely on internal factors, specific to the field of activity of the enterprise. These include the quantity sold of products, the unit cost of sold products and the ways in which production is marketed. These factors can be considered as internal reserves to increase sales revenues, which the authors want to demonstrate in this research paper. Internal reserves capitalized to increase sales revenues are analyzed based on the activity of an agricultural enterprise in the Republic of Moldova - LLC „Lemisona”. In order to highlight reserves to increase production capacity, the correlation between sales revenues and fixed expenses is analyzed, emphasizing the importance of fixed expenses in reflecting the productive potential of agricultural enterprises.

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