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Zeszyt 3 (49) 2018 , DOI: /10.17306/J.JARD.2018.00417

Małgorzata Matyja

PROFITABILITY OF AGRICULTURAL COOPERATIVES. SELECTED METHODICAL ASPECTS OF MEASUREMENT AND ANALYSIS

Abstract:

The analysis of profitability enables the assessment
of business efficiency while also providing information on the
company’s current economic situation and further development
opportunities. The purpose of this paper is to identify
the definitional and analytical problems related to the profitability
of agricultural cooperatives, and to exemplify the
possible solutions. The sample used in this study consists of
ca. 100 agricultural production cooperatives based in Poland.
Trend extrapolation and analysis of variance and correlation
were the techniques employed to investigate the profitability
(ROE, ROA, ROS, VI) and its relationship with main lines
of production and the size (UAA) and quality (soil valuation
index) of agricultural land. The results of research allowed to
conclude that the profitability of agricultural cooperatives is
decreasing each year; it does depend neither on the main line
of production nor on the size and quality of agricultural land.
The need for an in-depth study of profitability of agricultural
cooperatives was pointed out. It was also stated that the potential
determinants of profitability may include management
quality and other internal and organizational issues.

Keywords: agricultural cooperatives, profitability, ROS, ROA, ROE, value index

PDF in in english Full text available in english in Adobe Acrobat format:
www.jard.edu.pl/vol49/issue3/art_30.pdf
http://dx.doi.org//10.17306/J.JARD.2018.00417
For citation:

MLA Matyja, Małgorzata. "PROFITABILITY OF AGRICULTURAL COOPERATIVES. SELECTED METHODICAL ASPECTS OF MEASUREMENT AND ANALYSIS." J. Agribus. Rural Dev. 49.3 (2018): 279-286.
APA Małgorzata Matyja (2018). PROFITABILITY OF AGRICULTURAL COOPERATIVES. SELECTED METHODICAL ASPECTS OF MEASUREMENT AND ANALYSIS. J. Agribus. Rural Dev. 49 (3), 279-286
ISO 690 MATYJA, Małgorzata. PROFITABILITY OF AGRICULTURAL COOPERATIVES. SELECTED METHODICAL ASPECTS OF MEASUREMENT AND ANALYSIS. J. Agribus. Rural Dev., 2018, 49.3: 279-286.
Corresponding address:
PhD Eng. Małgorzata Matyja, Department of Management and Food Economy, Wrocław University of Economics, 118/120 Komandorska St., 53-345 Wrocław, Poland
Authors email:
malgorzata.matyja@ue.wroc.pl

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