Baza Publikacji Pracowników Politechniki Lubelskiej

Status:
Autorzy:	Zimnoch Krystyna, Mazur Barbara
Dyscypliny:
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Rok wydania:	2018
Wersja dokumentu:	Drukowana \| Elektroniczna
Język:	angielski
Numer czasopisma:	1
Wolumen/Tom:	6
Strony:	42 - 51
Efekt badań statutowych	NIE
Materiał konferencyjny:	NIE
Publikacja OA:	TAK
Licencja:
Sposób udostępnienia:	Otwarte czasopismo
Wersja tekstu:	Ostateczna wersja opublikowana
Czas opublikowania:	Po opublikowaniu
Abstrakty:	angielski
	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 developmen

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Value added as a measure of social role of cooperative

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