PARTICULARITIES REGARDING THE CALCULATION AND PROFITABILITY ANALYSIS OF FARMS

In contrast to the industry, in the agricultural production process, specific factors intervene, which determine peculiarities in the use of labor, means of production and work items. The specific factors acting in the agricultural production process: land, plants, animals, soil and climate conditions, give special features regarding the development strategy, but also regarding the production processes with the two sides: technological and economical, causing certain features with effects on the methodology of economic analysis. These features of farm profitability analysis were briefly presented in this study.