MPRA

Agrarian Economy and Rural Development - Realities and Perspectives for Romania
market. The trading program is designed taking into account the monthly output and applying the
principle of first in first out, which means that the production sold in the current month is equal to
that obtained in the previous month.
Income and expenditure are presented in Table 2 and 3.
Table 2 Revenues from operational activity and investment (lei)
Product
Revenues
Year I Year II Year III Year IV Year V
Broth 142513 142513 142513 142513 142513
Tomatoes juice 321678 321678 321678 321678 321678
Pickled
29600 29600 29600 29600 29600
cucumbers
Pickled cabbage 24360 24360 24360 24360 24360
Assorted pickles 12640 12640 12640 12640 12640
Seedlings 2500 2500 2500 2500 2500
Total 533291 533291 533291 533291 533291
Total revenues 2666455
Investment 1175523
- own sources 715472
- National Rural
Development
Program 460051
6%
5%
2% 0%
27%
60%
Broth Tomatoes juice Pickled cucumbers
Pickled cabbage Assorted pickles Seedlings
Fig.2 Sales structure (%)
Source: authors’ calculations
Data in Table 2 reflect the operating income by year and total. The goal is to render
production economic value and identify to what extent the activity becomes effective. It can be
noticed that while the quantity of each type of product and selling price remain unchanged, the
annual product revenues are equal to 533,291 lei. Variation of some of these indicators, to increase
or decrease, can generate changes in total revenue per product. It should also be considered how the
annual costs involved and the product, especially with regard to variable expenses. Total amount of
revenues from economic activity in those five years is 2,666,455 lei. The structure of revenues from
production is 20 per cent annually, and by product and during the whole period and the total income
is: 26.7 per cent in tomato broth, tomato juice 60.3 per cent, 5.5 per cent pickled cucumbers, 4.5 per
cent picked cabbage, 2.5 per cent in assorted pickles and 0.5 per cent in seedlings.
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