A생협에 대한 경영성과 분석
An Analysis on the Management Situation of a Hansalim Consumer Cooperatives
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초록
This study analyzed and suggested management situations and improving issues on a consumer cooperatives which has supplied environmentally friendly agricultural products from the year 2002. Indices of management analysis are stability ratio, activity ratio and profitability ratio. Management Stability ratio indices are debt ratio, net worth ratio, fixed ratio and current ratio. Management activity ratio ones include fixed assets turnover and net worth turnover. And profitability ratio is showed through return on investment, net return on sales and return on equity. In order to analyze these indices, financial statements after the closing entires are used each year.
Abstract
This study analyzed and suggested management situations and improving issues on a consumer cooperatives which has supplied environmentally friendly agricultural products from the year 2002. Indices of management analysis are stability ratio, activity ratio and profitability ratio. Management Stability ratio indices are debt ratio, net worth ratio, fixed ratio and current ratio. Management activity ratio ones include fixed assets turnover and net worth turnover. And profitability ratio is showed through return on investment, net return on sales and return on equity. In order to analyze these indices, financial statements after the closing entires are used each year.
참고문헌 (6)
- aT, "A Survey on Marketing Channel of Environment-friendly Agri-Products" (2018)
- Hansalim C&A, "General Meeting Reports"
- 김호, "생활협동조합에 대한 경영실태 분석과 시사점", 한국국제농업개발학회지, 24(4), pp.385~391 (2012), 한국국제농업개발학회
- 김호, "친환경농업의 경영실태에 대한 사례분석과 그 시사점", 한국유기농업학회지, 21(3), pp.321~334 (2013), 한국유기농업학회