The state and development of financial structure in agricultural co-operatives
Ž. Hacherová, R. Hulík, I. Pribilovičováhttps://doi.org/10.17221/5416-AGRICECONCitation:Hacherová Ž., Hulík R., Pribilovičová I. (2003): The state and development of financial structure in agricultural co-operatives. Agric. Econ. – Czech, 49: 369-374.
The main idea of the paper is to evaluate the state and development of financial structure of selected agricultural co-operatives in accounting periods from 1994 till 2001. Assets financial stability constitutes an ability of an enterprise to create and balance an accurate relation between assets and their financial sources. The results of the research work document a positive tendency in financial structure in favour of equity capital (Table 1). On the other hand, there have been problems with borrowed capital mainly with the liabilities from business relation. An increasing level of earnings can be assessed positively as well as the participation of new loans in the financial basis of enterprises (Table 3).Keywords:
assets, equity capital, borrowed capital, indebtedness, financial structure, equity stake