Situación económica y financiera de las cooperativas hortofrutícolas catalanas. Estudio empírico aplicado a la provincia de Tarragona

Fruit and vegetable cooperatives are major players in Mediterranean agriculture and play an important role in its development in Catalonia. This paper aims to analyse the economic and financial situation of this kind of cooperative in the province of Tarragona from an empirical study based on the an...

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Bibliographic Details
Published in:CIRIEC-España 2012-04 (74), p.149
Main Authors: Climent, Vanessa Campos, Roig, Lluís Carreras
Format: Article
Language:Spanish
Subjects:
Agricultural cooperatives
Economic conditions
Financial analysis
Fruits
Ratios
Regression analysis
Scatter diagrams
Studies
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Summary:Fruit and vegetable cooperatives are major players in Mediterranean agriculture and play an important role in its development in Catalonia. This paper aims to analyse the economic and financial situation of this kind of cooperative in the province of Tarragona from an empirical study based on the analysis of the annual accounts for the years 2005 to 2009. A study has been carried out on the composition of their assets and liabilities, the main items in their profit and loss accounts and the principal economic and financial ratios of these entities using a dynamic analysis and an analysis based on scatter diagrams using linear regression. In this study it will be shown that these cooperatives find themselves in an unfavourable economic and financial situation, aggravated by the economic crisis and that size is not a determining factor for the improvement of said situation. [PUBLICATION ABSTRACT]
ISSN:0213-8093
1989-6816