Strategie finansowania spółdzielni mleczarskich

Jan Dworniak

Dworniak, Jan
Strategie finansowania spółdzielni mleczarskich
Financial Strategies in dairy cooperatives
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2010, vol., nr 82, s. 203-213


The elaboration presents chosen results of conducted research in dairy cooperatives in the 2000–2008 in aspect of efficiency of financial strategies. It evidenced the increased progression of improvements in cooperatives profitability. The strongest influence of these ratios was noticed in dairies which had had the highest equity and shareholders funds. Furthermore in these group noted also weaker relation between these funds and financial liquidity, whereas this financial indicator recorded stability and favorable level comparing to remain groups. The cooperative dairies which noticed higher profits and equity capital, decided to enlarge shareholders funds. It had resulted in secure of further development conducted activity. The application of net profit in cooperatives was useful in effectiveness’ of financial situation assessment