Financial resources and payment ability of agricultural cooperatives
1997
Hacherova, Z. (Slovenska Polnohospodarska Univ., Nitra (Slovakia))
The present financial policy of agricultural cooperatives (ACs) results for every accounting period in negative economic results. Even if the comparative as well as relative indices show some enlivening of the ACs economics, the problems of agricultural enterprises income position, payment disability, lack of own disponible financial resources, limited access to bank credits persevere, however. The negative results of the financial and income situation have a negative impact on the volume, development level and structure of ACs assets. The results of this thesis document the mentioned facts by decrease of the own assets share in the total assets by 12 % in the period followed, while the rate of financial independence is only 52.70 %, by the growth of total indebtness (by 18 %) accompanied by deepening of the primary payment disability and worsening of the ACs liquidity. The selected indices and results are analyzed in relation to the conditioning reasons and the given development.
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