Abstract

Bulgaria is the EU’s leader in increasing the number of organic producers over the last five years. The types of crops with the largest share in the structure of organic areas of all areas in our country are respectively ¾ of the areas including permanent crops, Technical crops, meadows and pastures. The remaining ¼ occupy grain, vegetable, essential oil and fodder crops. In relative terms, however, the most widespread is the production of leafy vegetables and grazing, and the areas occupied by these crops are almost entirely grown in this way. More than half of the areas with berry crops (except strawberries) are certified as organic or in transition. Areas planted with some perennial plantations and essential oil and healing crops also occupy a larger share. An important requirement for the objectivity of the financial analysis is the reporting of the comparability of the source information for the reporting period with the relevant data from the financial analysis entities. It is imperative to take into account the distortive influence of all the factors in order to achieve correct and sustainable conclusions: agrotechnical; natural and climatic; socio-economic.