Specificity of cooperative efficiency evaluation according to abnormal cooperative additional value (ACAV) measure

Abstract. In order to evaluate the efficiency of dairy cooperatives the author applied Abnormal Cooperative Additional Value (ACAV) measure, according to Pietrzak [2006]. The measure constructed in that way integrates profits of cooperative companies with a procurement price (which includes poten...

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Main Author: Dominika Mierzwa
Format: Article
Language:English
Published: University of Life Sciences in Poznań 2013-03-01
Series:Journal of Agribusiness and Rural Development
Subjects:
Online Access:http://www.jard.edu.pl/tom27/zeszyt1/art_15.pdf
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spelling doaj-68905e91c7384bedb56fb62056c8d6f22020-11-24T20:42:44ZengUniversity of Life Sciences in PoznańJournal of Agribusiness and Rural Development1899-52411899-57722013-03-01127167177Specificity of cooperative efficiency evaluation according to abnormal cooperative additional value (ACAV) measureDominika Mierzwa0University Abstract. In order to evaluate the efficiency of dairy cooperatives the author applied Abnormal Cooperative Additional Value (ACAV) measure, according to Pietrzak [2006]. The measure constructed in that way integrates profits of cooperative companies with a procurement price (which includes potential benefit to the farmer). Comparing economic evaluation of dairy cooperatives based on economic profit and on ACAV, considerable differences were proved in the evaluation of economic results of cooperative entities. http://www.jard.edu.pl/tom27/zeszyt1/art_15.pdfdairy cooperativeAbnormal Cooperative Additional Valueefficiencyeconomic profit
collection DOAJ
language English
format Article
sources DOAJ
author Dominika Mierzwa
spellingShingle Dominika Mierzwa
Specificity of cooperative efficiency evaluation according to abnormal cooperative additional value (ACAV) measure
Journal of Agribusiness and Rural Development
dairy cooperative
Abnormal Cooperative Additional Value
efficiency
economic profit
author_facet Dominika Mierzwa
author_sort Dominika Mierzwa
title Specificity of cooperative efficiency evaluation according to abnormal cooperative additional value (ACAV) measure
title_short Specificity of cooperative efficiency evaluation according to abnormal cooperative additional value (ACAV) measure
title_full Specificity of cooperative efficiency evaluation according to abnormal cooperative additional value (ACAV) measure
title_fullStr Specificity of cooperative efficiency evaluation according to abnormal cooperative additional value (ACAV) measure
title_full_unstemmed Specificity of cooperative efficiency evaluation according to abnormal cooperative additional value (ACAV) measure
title_sort specificity of cooperative efficiency evaluation according to abnormal cooperative additional value (acav) measure
publisher University of Life Sciences in Poznań
series Journal of Agribusiness and Rural Development
issn 1899-5241
1899-5772
publishDate 2013-03-01
description Abstract. In order to evaluate the efficiency of dairy cooperatives the author applied Abnormal Cooperative Additional Value (ACAV) measure, according to Pietrzak [2006]. The measure constructed in that way integrates profits of cooperative companies with a procurement price (which includes potential benefit to the farmer). Comparing economic evaluation of dairy cooperatives based on economic profit and on ACAV, considerable differences were proved in the evaluation of economic results of cooperative entities.
topic dairy cooperative
Abnormal Cooperative Additional Value
efficiency
economic profit
url http://www.jard.edu.pl/tom27/zeszyt1/art_15.pdf
work_keys_str_mv AT dominikamierzwa specificityofcooperativeefficiencyevaluationaccordingtoabnormalcooperativeadditionalvalueacavmeasure
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