Assessment of the Financial Condition of Selected Dairy Cooperatives during the COVID-19 Pandemic
The aim of the article is to present the financial condition of selected dairy cooperatives using ratio analysis and selected discriminant models. The main objective of the paper is to assess the overall financial condition of dairy cooperatives during the COVID-19 pandemic (2020-2021) and earlier y...
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| Format: | Article |
| Language: | English |
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Warsaw University of Life Sciences Press
2022-12-01
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| Series: | Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego |
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| Online Access: | https://prs.sggw.edu.pl/article/view/4846 |
| _version_ | 1797755249204658176 |
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| author | Magdalena Kondej |
| author_facet | Magdalena Kondej |
| author_sort | Magdalena Kondej |
| collection | DOAJ |
| description | The aim of the article is to present the financial condition of selected dairy cooperatives using ratio analysis and selected discriminant models. The main objective of the paper is to assess the overall financial condition of dairy cooperatives during the COVID-19 pandemic (2020-2021) and earlier years (2017-2019). The author focused, on the one hand, on the assessment of the financial condition of a selected group and, on the other hand, on the link between the financial situation of selected dairy cooperatives and state aid during the changing economic reality caused by the SARS CoV-2 virus. The financial analysis for dairy cooperatives also reveals a broader comparative context in the time span before and during the COVID-19 pandemic. The research shows that the analysed dairy cooperatives, with the exception of OSM Jasienica Rosielna, did not have a negative financial results. |
| first_indexed | 2024-03-12T17:44:07Z |
| format | Article |
| id | doaj.art-e436bcb54d6d49359bf19423c8ce5ca7 |
| institution | Directory Open Access Journal |
| issn | 2081-6960 2544-0659 |
| language | English |
| last_indexed | 2024-03-12T17:44:07Z |
| publishDate | 2022-12-01 |
| publisher | Warsaw University of Life Sciences Press |
| record_format | Article |
| series | Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego |
| spelling | doaj.art-e436bcb54d6d49359bf19423c8ce5ca72023-08-03T21:19:46ZengWarsaw University of Life Sciences PressZeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego2081-69602544-06592022-12-0122410.22630/PRS.2022.22.4.14Assessment of the Financial Condition of Selected Dairy Cooperatives during the COVID-19 PandemicMagdalena Kondej0Warsaw University of Life Sciences – SGGWThe aim of the article is to present the financial condition of selected dairy cooperatives using ratio analysis and selected discriminant models. The main objective of the paper is to assess the overall financial condition of dairy cooperatives during the COVID-19 pandemic (2020-2021) and earlier years (2017-2019). The author focused, on the one hand, on the assessment of the financial condition of a selected group and, on the other hand, on the link between the financial situation of selected dairy cooperatives and state aid during the changing economic reality caused by the SARS CoV-2 virus. The financial analysis for dairy cooperatives also reveals a broader comparative context in the time span before and during the COVID-19 pandemic. The research shows that the analysed dairy cooperatives, with the exception of OSM Jasienica Rosielna, did not have a negative financial results.https://prs.sggw.edu.pl/article/view/4846COVID-19 pandemicfinances of dairy cooperativesfinancial conditiondiscriminatory models |
| spellingShingle | Magdalena Kondej Assessment of the Financial Condition of Selected Dairy Cooperatives during the COVID-19 Pandemic Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego COVID-19 pandemic finances of dairy cooperatives financial condition discriminatory models |
| title | Assessment of the Financial Condition of Selected Dairy Cooperatives during the COVID-19 Pandemic |
| title_full | Assessment of the Financial Condition of Selected Dairy Cooperatives during the COVID-19 Pandemic |
| title_fullStr | Assessment of the Financial Condition of Selected Dairy Cooperatives during the COVID-19 Pandemic |
| title_full_unstemmed | Assessment of the Financial Condition of Selected Dairy Cooperatives during the COVID-19 Pandemic |
| title_short | Assessment of the Financial Condition of Selected Dairy Cooperatives during the COVID-19 Pandemic |
| title_sort | assessment of the financial condition of selected dairy cooperatives during the covid 19 pandemic |
| topic | COVID-19 pandemic finances of dairy cooperatives financial condition discriminatory models |
| url | https://prs.sggw.edu.pl/article/view/4846 |
| work_keys_str_mv | AT magdalenakondej assessmentofthefinancialconditionofselecteddairycooperativesduringthecovid19pandemic |