Abstract
This paper provides a perspective of the current dynamics of the agricultural production cooperatives, with respect to the recent changes which have taken place in the agricultural sector. The main purpose of this research is to estimate the viability of production cooperatives under competitive conditions and to evaluate the financial aspects of their activities. Profitability, liquidity and efficiency are examined in this research approach. The Krasnodar region was selected for this comparative study as one of the largest agricultural producing regions in Russia. The comparative analysis was carried out based on the data derived throughout four consecutive years (from 2003 to 2006). For the purpose of this study, ten cooperatives from the Krasnodar region were selected. A factor analysis and the multicriteria method (PROMETHEE ) were used for data analysis. The aim was to determine the financial impact of business specialization and to reveal the optimum managerial policies applied on the agricultural production cooperatives.
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