Assessment of the Financial Condition of Selected Dairy Cooperatives during the COVID-19 Pandemic

Magdalena Kondej
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引用次数: 0

Abstract

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.
2019冠状病毒病大流行期间部分乳品合作社财务状况评估
本文的目的是利用比率分析和选择的判别模型来呈现所选乳制品合作社的财务状况。本文的主要目标是评估2019冠状病毒病大流行期间(2020-2021年)和早期年份(2017-2019年)乳制品合作社的总体财务状况。作者一方面着重于对选定群体的财务状况进行评估,另一方面着重于在SARS - CoV-2病毒引起的经济现实变化期间,选定乳制品合作社的财务状况与国家援助之间的联系。对乳制品合作社的财务分析还揭示了在2019冠状病毒病大流行之前和期间的更广泛的比较背景。研究表明,除了OSM Jasienica Rosielna之外,分析的乳制品合作社没有负面的财务结果。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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