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Markterfolg und Erfolgsfaktoren von Genossenschaften und anderen Rechtsformen: Ein Vergleich von deutschen Molkereien anhand betriebswirtschaftlicher Kennzahlen

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  • Zieseniß, Roland

Abstract

Der Beitrag analysiert die wirtschaftliche Lage deutscher Molkereien anhand von Jahresabschlussdaten der Jahre 2005 bis 2007. Dabei werden Kennzahlen der Finanz- bzw. Kapitalstruktur und der Erfolgslage analysiert sowie eine Untersuchung zu den Erfolgsfaktoren von Molkereien durchgeführt. Eine Unterscheidung in genossenschaftliche Unternehmen und andere Rechtsformen zeigt deutliche Unterschiede zwischen den beiden Gruppen hinsichtlich des Erfolgs auf. Genossenschaften weisen eine höhere Performance bei den Kennzahlen zur Stabilität der Unternehmen und Nachteile in den Bereichen der Ertragskennzahlen aus. Als wesentliche Erfolgsfaktoren deutscher Molkereien lassen sich die Auslastung der Produktionsanlagen und die Wertschöpfung identifizieren. This paper analyzes the business performance of the German dairy industry based on the annual account data of the years from 2005 to 2007. The empirical work examines key performance indicators for the financial security and for the potential yield of the dairy industry. The interfirm comparison of dairy-cooperatives and investor-owned dairies shows significant differences between the two groups such as cooperatives have a higher performance in cooperatives of financial security and disadvantages in earnings indicators.

Suggested Citation

  • Zieseniß, Roland, 2014. "Markterfolg und Erfolgsfaktoren von Genossenschaften und anderen Rechtsformen: Ein Vergleich von deutschen Molkereien anhand betriebswirtschaftlicher Kennzahlen," German Journal of Agricultural Economics, Humboldt-Universitaet zu Berlin, Department for Agricultural Economics, vol. 63(01), pages 1-15, March.
  • Handle: RePEc:ags:gjagec:253148
    DOI: 10.22004/ag.econ.253148
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    References listed on IDEAS

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    1. repec:zbw:inwedp:522011 is not listed on IDEAS
    2. Hellberg-Bahr, Anneke & Fahlbusch, Markus & Brümmer, Bernhard & Spiller, Achim, 2012. "Der Markt für Milch und Milcherzeugnisse," German Journal of Agricultural Economics, Humboldt-Universitaet zu Berlin, Department for Agricultural Economics, vol. 61(Supplemen), pages 1-19, February.
    3. Trevor Donnellan & Thia Hennessy & Fiona Thorne, 2009. "Perspectives on the Competitiveness of EU Dairy Farming," EuroChoices, The Agricultural Economics Society, vol. 8(SpecialIs), pages 23-29, April.
    4. Michael L. Cook, 1995. "The Future of U.S. Agricultural Cooperatives: A Neo-Institutional Approach," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 77(5), pages 1153-1159.
    5. Rey, Patrick & Tirole, Jean, 2007. "Financing and access in cooperatives," International Journal of Industrial Organization, Elsevier, vol. 25(5), pages 1061-1088, October.
    6. Kostas Karantininis & Jerker Nilsson, 2007. "Vertical Markets and Cooperative Hierarchies," Springer Books, Springer, number 978-1-4020-5543-0, December.
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    Cited by:

    1. Peter ADAMISIN & Rastislav KOTULIC & Ivana KRAVCAKOVA VOZAROVA, 2017. "Legal form of agricultural entities as a factor in ensuring the sustainability of the economic performance of agriculture," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 63(2), pages 80-92.

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