Value added as a measure of social role of cooperative
Artykuł w czasopiśmie
MNiSW
1
spoza listy
| Status: | |
| Autorzy: | Zimnoch Krystyna, Mazur Barbara |
| Dyscypliny: | |
| Aby zobaczyć szczegóły należy się zalogować. | |
| 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 |
