Abstract:
The paper aims to highlight the necessity of using the crop budget as a comprehensive tool in determining the crop
related expenditure - stage that precedes economic efficiency calculation. The drawn up form comprises two
interconnected elements that communicate through associated formulas. We designed a table with specific data based
on recommendations from the economic literature that reflects the entire production process in agriculture, results being
used to determine the crop economic efficiency items represented also as tabular form. The tables made in Microsoft
Excel can be used for any crop, with characteristic changes related to technology, any value change in the crop budget
resulting in changes for the economic efficiency sheet. Thus it can be viewed and recorded immediately the economic
effects of production variation with one or more units. There are taken into account the expenses regarding mechanical
and/or manuals operations and materials used as well as the income from primary and secondary production,
highlighting the main economic indicators associated. In calculating the efficiency there were taken into consideration
also the subsidies - elements with significant weight in the structure of total revenue for a particular crop, related to the
specific conditions of the North-East region of Romania. The form can be used in agricultural management as a tool for
analysis of the various technological options applicable for the same crop in order to ensure the highest level of
economic efficiency and establishing the level of production necessary to achieve a minimum outcome aimed under the
specific circumstances.
