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Análisis económico-financiero de las cooperativas agrarias en Castilla y León


  • José A. Gómez-Limón Rodríguez

    () (E.T.S.II.AA. Palencia. Universidad de Valladolid)

  • Ernesto Casquet Morate

    (E.T.S.II.AA. Palencia. Universidad de Valladolid)

  • Ignacio Atance Muñiz

    () (E.T.S.II.AA. Palencia. Universidad de Valladolid)


Taking into account the traditional structural weakness characterising the agrarian sector due to farmers’ scant output, associations and especially co-operatives attain special importance. Nonetheless, in numerous cases the economic and financial situation of these societies is not as strong as would be desirable. For this reason, the prime objective of this paper is to analyse the economic and financial situation of the agrarian co-operatives of Castille and León. To this end, a ratios plan was established adapted to the characteristics of the co-operatives, and applied over a sample of 66 co-operatives. Although the selected sample takes in societies from other productive sectors, results corresponding to the region’s strategic productive sub-sectors have been disaggregated: cereals, oilseeds and supplies (COS), wine production (BOD) sheep and goats (OVI) and cattle (VAC). The results show how the strong business volume of these co-operatives enables them to obtain adequate profitability despite the fact their business is almost exclusively commercial, hardly including any end-product manufacture. It is also observed how co-operatives seek to maximise the prices paid their members, reflected in the level of reserves held. This could have a negative impact on the investments these societies have to face to improve their level of product transformation.

Suggested Citation

  • José A. Gómez-Limón Rodríguez & Ernesto Casquet Morate & Ignacio Atance Muñiz, 2003. "Análisis económico-financiero de las cooperativas agrarias en Castilla y León," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 46, pages 151-189, November.
  • Handle: RePEc:cic:revcir:y:2003:i:46:p:151-189

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    References listed on IDEAS

    1. Fernando Vidal Giménez & Francisco Del Campo Gomis & Baldomero Segura García del Río, 2000. "Caracterización empresarial del cooperativismo de comercialización hortofrutícola de la Comunidad Valenciana: un análisis provincial," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 34, pages 71-94, April.
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    More about this item


    Agrarian co-operatives; Financial analysis; Ratios; Castille and León; Spain.;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness
    • Q14 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Finance


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