Wielkość zatrudnienia a wyniki ekonomiczno-finansowe spółdzielni mleczarskich
The Level of Employment Versus Financial Results in Dairy Cooperatives

Summary/Abstract: Purpose – The study defined effectiveness for dairy cooperatives, depending on the size of the employment. Design/methodology/approach – Have chosen knowingly dairy cooperatives 84 on Polish territory, which continuously publish financial statements. Empirical data was collected for the period 2009–2014 research. Tested cooperatives is divided into groups according to the size criterion of employment. In addition, specified in each of the separate groups of economic and financial indicators. Adopted the test of research can be considered as a “quasi representative” due to the small market share of the other objects. Findings – Dairy cooperatives no matter the size of employment were characterized by low level the profitability of assets and the fund of their own. In addition, the claimed beneficial level of liquidity and management performance indicators. The low level of profitability is justified by specific cooperative activities forms of farming, which is characterized by maximizing the benefits of its members, rather than financial results. Originality/value – The research so far has not taken the financial health of dairy cooperatives, taking into account the criterion of employment size.

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