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Ratios para el análisis de rentabilidad de las cooperativas agrarias andaluzas

Author

Listed:
  • Joaquín Domingo

    (Universidad de Córdoba)

Abstract

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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    More about this item

    Keywords

    Profitability; Agricultural Co-operatives; Ratios.;
    All these keywords.

    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 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises

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