FINANCIAL ANALYSIS OF THE AGRICULTURAL HOLDINGS VIABILITY IN ROMANIA IN THE EUROPEAN CONTEXT

The main correlations established between various elements of patrimony highlightthe existence and the productive potential dimension of the holding and its capacity to generateeconomic and financial resources that will ensure its performance and competitiveness. The mainobjective of the paper is to identify the qualitative differences between the structures of agriculturalproduction in Romania and the European Union and the causes that generate them. The methodused to achieve the aimed goal is the comparative analysis of the financial-accounting informationexistent in the data base of the European Union. The results obtained after applying the methodsspecific for the financial analysis will serve to characterize the patrimonial situation and theperformance of agricultural holdings in Romania and the EU. The relatively modest position ofRomanian farms illustrates the precariousness of their viability within the competitive framework ofthe European agricultural market, resulted in particular from the extremely small size at whichagriculture is practiced.