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Analysis On Performance Evaluation Of Professional Farmers' Cooperatives

Posted on:2011-02-10Degree:MasterType:Thesis
Country:ChinaCandidate:J M ShiFull Text:PDF
GTID:2189360305974908Subject:Accounting
Abstract/Summary:PDF Full Text Request
Farmer specialty cooperative organization has playing a major role in promoting agricultural development and increasing farmer's income. With it's constantly advancing, of farmer specialty cooperative organization attracts more and more people's attentions. At present, some performance evaluation researches on farmer specialty cooperative organization have been appeared in our country. Although those researches have not formed consistent system, they are useful exploration on constructing a scientific performance evaluation system.With farmer specialty cooperative organization increasing in the number and scale, people are concerned more about the cooperative's potential and prospects for future development. An effective performance evaluation system for the cooperatives can form internal driving force to promote healthy and orderly development of cooperatives. This article uses for reference from mature enterprise performance evaluation, on the basis of a lot of investigations, analysis various factors which influence performance, establishes performance evaluation system of cooperatives which comprehending economic, social, environmental three major aspects, then uses the factor analysis method evaluating performance that cooperative has achieved.Establishing performance evaluation system and using this system to evaluate performance of comprehensive, has an important practical significance. This paper takes farmer specialty cooperative organization's present development as the premise, from internal control and external policy environment as the starting point, finds main factors affecting performance of cooperatives, anglicizes those factors and introduces non-financial factors, to establish ten evaluation indexes. Those ten indexes include return on assets, the rate of income and expenditure, and so on. Based on making indexes being dimensionless, this paper finds three public factors which can comprehensively reflect the performance of cooperatives, then uses Spass to calculate factor's and cooperative's score . From the final evaluation results, we not only to verify the reasonableness of selected indicators, but also made an integrated and comprehensive evaluation on the performance of cooperatives.
Keywords/Search Tags:farmer specialty cooperative organization, performance evaluation, factor analysis, operation and management
PDF Full Text Request
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