CASH CONVERSION CYCLE OF AGRICULTURAL COOPERATIVES

Galina Sabcheva ()
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Galina Sabcheva: University of economics - Varna, Bulgaria

Conference of the Department of Agricultural Economics, at the University of Economics - Varna, 2024, issue 1, 288-301

Abstract: Current financial management to agricultural producers is carried out in extremely dynamic environment. In the entities are reflected in parallel many exogenous factors and peculiarities of the activity and opportunities for effective and sustainable development are created. This report goal is to survey financial management dimensions of agricultural cooperatives through cash conversion cycle and on this basis to make proposals to improve its effectiveness. The study covers agricultural cooperatives from the Dobrich region for the period 2019-2022 and use information from published financial statements and annual activity reports. It stands out a tendency of extension of cash conversion cycle in 2022 compared to average duration for the analyzed period and a dominant influence of the inventory turnover for the entire period.

Keywords: cash conversion cycle; agricultural cooperatives; financial management (search for similar items in EconPapers)
JEL-codes: M41 Q13 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:cfabre:y:2024:i:1:p:288-301

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