Ratios para el análisis de rentabilidad de las cooperativas agrarias andaluzas

Joaquín Domingo ()
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Joaquín Domingo: Universidad de Córdoba

CIRIEC-España, revista de economía pública, social y cooperativa, 2001, issue 38, 171-186

Abstract: The author adapts classical profitability ratios to Andalusian Cooperative Legislation and proposes two new ratios: the first one, for investors, which is not usual in co-operatives, but it is imposed by the new legislation; and, the second one, for members, as a reason for a more prudent policy of prices paid to members, that would contribute to the necessary capitalization of the enterprise.

Keywords: Profitability; Agricultural Co-operatives; Ratios. (search for similar items in EconPapers)
JEL-codes: M41 P13 Q13 (search for similar items in EconPapers)
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:cic:revcir:y:2001:i:38:p:171-186

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