THE FINANCIAL EQUILIBRIUM AND COMPETITIVENESS WITHIN AGRICULTURAL HOLDINGS

Abstract

The paper refers to traditional methods of appreciating the financial equilibriumof the agricultural company, methods based on the study of the company’s financialstatements. As far as financial equilibrium is concerned, we consider that there’s no specificindicator to be analyzed in order to appreciate financial equilibrium due to differentperception the stakeholders have on the enterprise equilibrium. In real life we often see thesame indicator calculated differently according to the objective pursued by the analyst. Thispaper shows the calculation method of the static financial equilibrium indicators, theevolution and the factors leading to the alteration of these indicators, their financialmanagement. It also determines financial equilibrium by financing rates method and assessesfinancial equilibrium using profitableness rates for agricultural holding companies. Itconcludes with the specific factors that affect the financial equilibrium in agriculturalholdings.financial equilibrium, competitiveness, agricultural holdings, indicator