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Value Added As A Measure Of Social Role Of Cooperatives

Author

Listed:
  • Krystyna Zimnoch

    (Bialystok University of Technology, Poland)

  • Barbara Mazur

    (Lublin University of Technology, Poland)

Abstract

In the 21st century, cooperatives remain an alternative form of production and consumption throughout the world. The literature draws attention to the specificity of a cooperative enterprise, problems with the use of the profit category as a measure of its activity, lower profitability. The purpose of the cooperative - enterprises and members' associations - remains the utility, which will consist of a profit for a cooperative enterprise and services for members. The goals of the cooperative must be measured with measures broader than the profit category. The article aims to propose a tool in the form of a report on added value. This measure accurately reflects the level of effectiveness of a cooperative enterprise and the achievement of members' goals. The study examined the financial statements of selected cooperative enterprises from the food and dairy industry in Poland for the years 2007-2016. Based on the data obtained, a report on the value added (GVA) of the surveyed enterprises was prepared. The results show a high share of members of cooperatives and employees in the use of GVA. It is from 46 to 84%, compared to 42% for the whole economy. Cooperatives allow a more even distribution of income and thus contribute to sustainable development.

Suggested Citation

  • Krystyna Zimnoch & Barbara Mazur, 2018. "Value Added As A Measure Of Social Role Of Cooperatives," Eurasian Journal of Business and Management, Eurasian Publications, vol. 6(1), pages 42-51.
    • Handle: RePEc:ejn:ejbmjr:v:6:y:2018:i:1:p:42-51
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    References listed on IDEAS

    as
    1. Szabo, Gabor G., 2007. "“Co-operative identity”: A theoretical concept for economic analysis of practical co-operation dynamics," Studies in Agricultural Economics, Research Institute for Agricultural Economics, vol. 105, pages 1-18, January.
    2. Szabo, Gabor G., 2005. ""Co-Operative Identity" - A Theoretical Concept for Dynamic Analysis of Practical Co-Operation: The Dutch Case," 2005 International Congress, August 23-27, 2005, Copenhagen, Denmark 24453, European Association of Agricultural Economists.
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