期刊名称：Journal of Agribusiness and Rural Development
印刷版ISSN：1899-5241
电子版ISSN：1899-5772
出版年度：2018
卷号：49
期号：3
页码：279-286
DOI：10.17306/J.JARD.2018.00417
出版社：Uniwersytet Przyrodniczy w Poznaniu
摘要：The analysis of profitability enables the assessment
of business efficiency while also providing information on the
company’s current economic situation and further development
opportunities. The purpose of this paper is to identify
the definitional and analytical problems related to the profitability
of agricultural cooperatives, and to exemplify the
possible solutions. The sample used in this study consists of
ca. 100 agricultural production cooperatives based in Poland.
Trend extrapolation and analysis of variance and correlation
were the techniques employed to investigate the profitability
(ROE, ROA, ROS, VI) and its relationship with main lines
of production and the size (UAA) and quality (soil valuation
index) of agricultural land. The results of research allowed to
conclude that the profitability of agricultural cooperatives is
decreasing each year; it does depend neither on the main line
of production nor on the size and quality of agricultural land.
The need for an in-depth study of profitability of agricultural
cooperatives was pointed out. It was also stated that the potential
determinants of profitability may include management
quality and other internal and organizational issues.
关键词：agricultural cooperatives; profitability; ROS;
ROA; ROE; value index
