Abstract:
For a business to be effective it must be well organized, must use software programmes to provide data on the evolution
of the activity at any time, use advanced software to facilitate work in agricultural farms and increase its productivity.
The main purpose of MBS determining is in comparing the size on geographical areas, making a uniform classification
of agricultural farms, in order to determine the economic size and technical-economic orientation of the farm.
To calculate the standard gross margin in the SC Agricola Frugal SRL agricultural farm we took into account the
average yields per hectare for each crop, marketing value of each product and variable expenses involved in the
production process and that change during the process according to the value of production. In the SC Agricola Frugal
SRL agricultural farm the standard gross margin increased significantly during the three periods, thus to 4,827,177 lei
recorded in Present, to record an increase of 106.20% reaching 9,554,060 in Objective period.