Financial Performance of Dairy Cooperatives

Combined balance sheets and operating statements were used to develop benchmark financial ratios for dairy marketing cooperatives. Data from 291 cooperatives were summarized for five types of dairy cooperatives, then by three types and three size combinations. Both type and size of cooperative made differences in most of the 16 financial ratios calculated as well as in the common size balance sheets and operating statements.Finance, Dairy, Cooperatives, Milk, Ratios, Agribusiness,