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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Main Author: Magdalena Kondej
Format: Article
Language:English
Published: Warsaw University of Life Sciences Press 2022-12-01
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
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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.
format Article
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institution Kabale University
issn 2081-6960
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language English
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-e436bcb54d6d49359bf19423c8ce5ca72025-02-04T10:43:12ZengWarsaw 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