Problemi di applicazione dei criteri di Basilea II per valutare le richieste di finanziamento delle imprese agricole del Lazio con il PSR 2007-2013
Author(s)
Ceccarelli, Luca
Date Issued
February 26, 2009
Type
Doctoral Thesis
Abstract
The assessment of investment projects and their timing sustainability have importance in
taking management decisions. Nowadays, this importance involves not only enterprises but
also all those subjects related to them, such as credit and public institutions. Also for the
agricultural enterprises, it begins to be needed to predispose tools able to show, with certain
effectiveness, the own health's state, the economic and financial potentialities and the actual effect an investment can produce in the whole of the production activities. All that comes
clearly out in case of public regional funding granted to agricultural enterprises through the
Regional Program of Development, which also involves Institutes of Credit. The study focuses
on the analysis of causes and effects involved in the introduction of the Business Plan, by
Lazio Regions, as a tool able to show the economic and financial efficiency of the enterprise,before and after the investment for which it asks for a co-funding, through the EAFRD fund.
The methodological section of the study examines layout principles of the economic Reclassified Balance Sheet, which have been applied to carry out the Business Plan of the Lazio Region. These principles allow enterprise and funders of the project to provide indicators to economically and financially analyze agricultural enterprises which ask for funding own projects. The same principles have been applied to a real enterprise and the indexes of analysis have been calculated. From this analysis it stands out that there are many problem to applied these principles an agricultural family-managed enterprise. The work
continues on the analysis of the first results given by Business plan application, focusing on
the compiling problems came out to the enterprises and their technicians. Finally, Business Plan-calculated values and after-investment variation estimates are shown. Moreover, the same analysis has been carried out as if those enterprises were assessed for funding by an Institute of Credit that wanted to comply with indications of Basel II.
Additional information
Dottorato di ricerca in Politica agraria
Subjects
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