Methodical approach to evaluating the effectiveness of agricultural consumer cooperatives

Issue № 3, 2019, article № 2, pages 17-27

Section: Managing forms in market economy

Language: Russian

Original language title: МЕТОДИЧЕСКИЙ ПОДХОД К ОЦЕНКЕ ЭФФЕКТИВНОСТИ РАБОТЫ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ПОТРЕБИТЕЛЬСКИХ КООПЕРАТИВОВ

Keywords: AGRICULTURAL COOPERATIVE, CONSUMER COOPERATIVES, PERFORMANCE CRITERIA, EVALUATION METHODS, METHODOLOGICAL APPROACH, INTEGRAL METHOD

Abstract: The aim of the study is the development of tools for evaluating the effectiveness of agricultural consumer cooperatives’ activities. It is revealed that to assess the effectiveness of agricultural consumer cooperative a specially developed system of criteria reflecting different aspects of the efficiency of consumer cooperatives is required. To this end, the authors suggested methodical approach to evaluating the effectiveness of agricultural consumer cooperatives, based on the calculation of individual, group and integrated indexes according to four clusters: financial condition, business activity, social unit and operating profitability. The developed approach allows carrying out multidimensional rating and analysis, which allows to evaluate the degree of achievement of the economic interests of all members of agricultural consumer cooperatives and to achieve the effect of integrity or the effect of emergence. Assessment of agricultural cooperation in the Ulyanovsk region according to accounting (financial) reports of cooperatives for 2016 was executed

Authors: Dozorova Tatiana Aleksandrovna, Aleksandrova Natalia Rodionovna, Sevastianova Venera Maskhutovna, Dozorov Aleksandr Vladimirovich