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The contribution deals with the analysis of methodological approaches to the general evaluation of enterprise results. It is concerned mainly about the methodology of evaluation of financial health of enterprises in the frame of the program SAPARD and further about the possible outline of methodology in the frame of the Sector Operational Plan for agriculture and the Payment Agency. This contribution was prepared in frame of solution of the Institutional Research Intention MSM 411100013.

Methodical approach to evaluation of financial health of agricultural enterprises in relation to the Sector Operational Program