Wybrane aspekty ekonomiczno-finansowe działalności spółdzielni mleczarskich
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The object of the study was an analysis of selected economic and financial parameters of operation
of the dairy cooperatives surveyed, identify the trends of their changes and compare them with the results
archived by the dairy industry in the whole. Information for the analysis were obtained from a questionnaire
as wellas direct interviews with cooperatives presidents. They stated that for determining the effectiveness
of dairy cooperatives one should adapt measures and indicators generally applied in enterprises. The level
of inspected indicators didn’t differ indeed from observed values in the industry in the whole. Only the value
of sales of dairy products was half higher than the average observed in the industry.