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| Formato: | Artículo científico |
| Lenguaje: | en |
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Centre International de Recherches et d'Information sur l'Economie Publique, Sociale et Coopérative
2003
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| Acceso en línea: | https://www.redalyc.org/articulo.oa?id=17404606 |
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- Ignacio. Análisis económico-financiero de las cooperativas agrarias en Castilla y León José A. Gómez-Limón Rodríguez Ernesto Casquet Morate Ignacio Atance Muñiz Economía y Finanzas Spain Ratios operatives Agrarian co Castille and León Taking into account the traditional structural weakness characterising the agrarian sector dueto farmers scant output, associations and especially co-operatives attain special importance. Nonetheless, innumerous cases the economic and financial situation of these societies is not as strong as would be desirable.For this reason, the prime objective of this paper is to analyse the economic and financial situation of the agrarianco-operatives of Castille and León. To this end, a ratios plan was established adapted to the characteristics of theco-operatives, and applied over a sample of 66 co-operatives. Although the selected sample takes in societiesfrom other productive sectors, results corresponding to the regions strategic productive sub-sectors have beendisaggregated: cereals, oilseeds and supplies (COS), wine production (BOD) sheep and goats (OVI) and cattle(VAC). The results show how the strong business volume of these co-operatives enables them to obtain adequateprofitability despite the fact their business is almost exclusively commercial, hardly including any end-productmanufacture. It is also observed how co-operatives seek to maximise the prices paid their members, reflected inthe level of reserves held. This could have a negative impact on the investments these societies have to face toimprove their level of product transformation. 2003 artículo científico 0213-8093 https://www.redalyc.org/articulo.oa?id=17404606 en http://www.redalyc.org/revista.oa?id=174 CIRIEC-España, Revista de Economía Pública, Social y Cooperativa application/pdf Centre International de Recherches et d'Information sur l'Economie Publique, Sociale et Coopérative CIRIEC-España, Revista de Economía Pública, Social y Cooperativa (España) Num.46