Abstract. In order to support the agricultural exploitation we tried in this paper to develop a model that involves a seasonal component at entity’s level. Consequently, we made a study to an exploitation acting in the vegetal field by collecting accounting informations from the data base entity and by informations that were processed using different statistical functions. So, through the proposed model we try to make certain previsions taking into account the economic situation in which the agricultural exploitation works.

Keywords: asset; biological asset; agricultural exploitation; seasonality.