ERG Syal Publications in a glance

  • Rapport de synthèse
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  • Methods and Procedures for Building Sustainable Farming Systems
  • Agriregionieuropa - Numero 30 - Settembre 2012
  • Investigación e innovación en el sector del aceite de oliva en España
  • NEW BOOK: Farming Systems Research into the 21st Century: The New Dynamic
  • La Innovacion en el sector Agroalimentario Euroregional Galicia-Norte de Portugal
  • Quality: A multi and interdisciplinary perspective
  • A proposal for analysing the performance of agricultural processing cooperatives
  • Group heterogeneity and cooperation on the geographical indication regulation: The case of the ‘‘Prosciutto di Parma’’ Consortium
  • International Marketing and Trade of Protected Designation of Origin Products
  • Processes of qualification and spillover effects: the case of Prosciutto di Parma Pdo
  • Geografi ska ursprungsbeteckningar - En preliminär reflektion
  • D’une production localisée à une indication géographique en Amazonie : les enjeux écologiques de la production de farinha de Cruzeiro do Sul
  • Perspectivas Rurales
  • François Boucher evoca Syal en el momento de su visita en Bolivia
  • Local Agri-food Systems in a Global World: Market, Social and Environmental Challenges
  • De la leche al queso: queserías rurales de América Latina
  • SEGREDO DA TERRA  - A New Food System in a New Economy
  • SEGREDO DA TERRA - One or more Organic Agricultures?
  • Sviluppo rurale sostenibile / Sustainable rural development
  • Gastronomins (politiska) geografi
  • Guía metodológica para la activación de sistemas agroalimentarios localizados (sial)

IT | A proposal for analysing the performance of agricultural processing cooperatives

Publications & Resources

Tags: agri-food system, cooperation

C. Giacomini, D. Menozzi, M. Zuppiroli

Many studies have attempted to suggest indicators for measuring the performance of agricultural processing cooperative enterprises. Almost all of them have used the traditional balance sheet ratios, albeit adapting them to the specificity of the cooperative, in particular, measuring the gap between members’ remuneration, both in terms of product contributed and in terms of loans granted, compared to what might have been the estimate of the so-called “market price”. All these studies highlighted the poor capacity of the profit and loss accounts of agricultural processing cooperative enterprises to supply significant indicators of the performance of the cooperative enterprise, the economic efficiency of which is expressed, not by the income produced, but by the utility transferred to the members. Given the limits demonstrated by this kind of analysis, this study proposes to assess the efficiency of the cooperative enterprise, not only on the basis of the indicators internal to the management of the enterprise itself, but also using Freeman’s stakeholder theory and the social balance sheet. This approach seems to be more consistent with the nature of the cooperative company where internal stakeholders (management, ownership and employees) and primary stakeholders (suppliers, customers, current and potential competitors) are more strictly interconnected than in other types of companies.

In: R. Fanfani, E. Ricci Maccarini (2009). The role of cooperatives in the European agri-food system. p. 193-208, Bologna: Bononia University Press, ISBN/ISSN: 9788873955061.

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Created 23.05.12 Updated 23.05.12