Pietrzak, Michał; ORCID: 0000-0002-0418-3436
Wzrost skali produkcji a kondycja finansowa spółdzielni mleczarskich w latach 1999–2005
INCREASE OF THE PRODUCTION’S SCALE VS. THE FINANCIAL PERFORMANCE OF DAIRY COOPERATIVES IN 1999–2005
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008, vol., nr 64, s. 127-142
The paper presents the issue of potential relation between dynamics of dairy cooperatives’ scale and financial performance. The review of the literature in the analyzed area was done. Next the results of analysis of differences between dairies of low, medium and high dynamics of assets growth was presented. Statistics tests showed significant differences between analyzed three groups among such indicators as current liquidity, acid test, debts to assets ratio, debts to equity ratio, labour efficiency ratio and profitability ratios.