The co-operative enterprise business model on the Polish market
Fragment książki (Rozdział monografii pokonferencyjnej)
MNiSW
20
Poziom I
| Status: | |
| Autorzy: | Zimnoch Krystyna, Mazur Barbara |
| Dyscypliny: | |
| Aby zobaczyć szczegóły należy się zalogować. | |
| Wersja dokumentu: | Drukowana | Elektroniczna |
| Arkusze wydawnicze: | 0,5 |
| Język: | angielski |
| Strony: | 156 - 163 |
| Efekt badań statutowych | NIE |
| Materiał konferencyjny: | TAK |
| Nazwa konferencji: | 11th International Conference on Applied Economics Contemporary Issues in Economy |
| Skrócona nazwa konferencji: | 11th Intern. Conf. on Applied Economics Contemporary Issues in Economy |
| URL serii konferencji: | LINK |
| Termin konferencji: | 17 czerwca 2021 do 18 czerwca 2021 |
| Miasto konferencji: | Konferencja w trybie zdalnym |
| Państwo konferencji: | POLSKA |
| Publikacja OA: | TAK |
| Licencja: | |
| Sposób udostępnienia: | Witryna wydawcy |
| Wersja tekstu: | Ostateczna wersja opublikowana |
| Czas opublikowania: | W momencie opublikowania |
| Data opublikowania w OA: | 15 listopada 2021 |
| Abstrakty: | angielski |
| Research background: The history of cooperative enterprises in Poland dates back to the middle of XIX century. Despite the long history after the transfor-mation of the central economy into a free market economy the cooperative branch in Poland is drastically diminishing. Purpose of the article: The aim of the article is to analyse enterprises based on the cooperative and the commercial business models in terms of their economic results and their social functions. Methods: The article is of theoretical and empirical nature. The theoretical part includes the overview of the two business models. The empirical part consists of a study containing two independent elements. Both were based on the method of analysing financial reports, availabile on the Polish Ministry of Finance and The National Court Register (Krajowy Rejestr Sądowy - KRS) websites. The MS Excel 2016 and applications for creating and reading financial reports by e-KRS were used. Findings & Value added: The results of the first empirical study have confirmed the usefulness of the biggest payer rankings in comparing the economic results of the enterprises based on cooperative business model (CBM) and commercial busi-ness model. The results of the second empirical study have shown that applying the criterion of value added in CBM allowed for determining the degree of their social utility. Economic results of the chosen enterprises based on the CBM model turned out to be similar to those of commercial business model but higher in terms of social utility. The presence of the cooperatives among the biggest tax payer group in Poland confirms their economic results. Social utility was confirmed by gross value added (GVA) distribution structure, which included i.e. participation of members, employees, local budgets and governmental budget. The research, con-ducted in Poland, covered cooperatives operating only in one country. Therefore, the results may be affected by a cultural factor. |
