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Ratios para el análisis de rentabilidad de las cooperativas agrarias andaluzas


  • Joaquín Domingo

    () (Universidad de Córdoba)


The author adapts classical profitability ratios to Andalusian Cooperative Legislation and proposes two new ratios: the first one, for investors, which is not usual in co-operatives, but it is imposed by the new legislation; and, the second one, for members, as a reason for a more prudent policy of prices paid to members, that would contribute to the necessary capitalization of the enterprise.

Suggested Citation

  • Joaquín Domingo, 2001. "Ratios para el análisis de rentabilidad de las cooperativas agrarias andaluzas," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 38, pages 171-186, August.
  • Handle: RePEc:cic:revcir:y:2001:i:38:p:171-186

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    1. repec:mes:challe:v:37:y:1994:i:5:p:59-62 is not listed on IDEAS
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    More about this item


    Profitability; Agricultural Co-operatives; Ratios.;

    JEL classification:

    • Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises


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