Abstract:
Plant cultivation has been considered an important industry since ancient times, providing raw materials for various
industries and, not least, food for the world's population. This study presents aspects related to the analysis of
profitability and production costs for one of the most important crops, corn cultivation. The research aimed to analyse
the profitability of corn production in representative farms in Botoșani county, in order to highlight the current situation
and establish methods and strategies for action to increase performance and market position. A series of criteria were
established for the identification of farms, among which we mention: the area in which they carry out their economic
activity - the Dorohoi-Darabani area, the size of farms between 1500-2500 ha and a homogeneous structure of
agricultural crops. As for the methodology used in the research, it was based on the diagnostic analysis of the
expenditure made at the farm level in 2019-2020. Research results have shown that the profitability and costs of an
enterprise are of great significance to it, because with the help of indicators such as variable cost, fixed cost, total cost
per hectare, economic profitability, financial profitability, etc. can determine the position of the enterprise in relation to
the competition.
