GROSS MARGIN – PERFROMANCE OF AGRICULTURAL HOLDING

  • Lucica Armanca University of Agricultural and Veterinary Medicine, Faculty of Horticulture Cluj-Napoca
Keywords: agricultural accounting information, management intermediary balances, performance, management advising

Abstract

The RICA (experimental network of agricultural accounting information) inquiry starting from the financial exercise and the following criteria: agronomical, bio-climatic, and administrative generate concrete information about the technical and economical performances of the agricultural farms. There rely on the parameter (indicator) –Standard Gross Margin. For the European approach (Regultion 79/65/EEC) the Standard Gross Margin of an animal breeding production or cultivation is defined as the difference between the standard value of the gross production per hectare or unit of animal (including the value of subventions related to product and/ or zone) and the standard sum of the variable costs necessary to obtain that production. The Standard Gross Margin is calculated as the average value for each type of production activity in animal breeding and vegetal cultivation from each region of the Member States.