影响农业企业财务成功的因素研究(以选定城市农业合作社为例)

H. Amirnejad, Fatemeh Mazrae, Roghoyeh Zahedian Tajanki
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引用次数: 2

摘要

现在,合作社在社会经济发展中的作用,装备资本和思想,然后将它们转变为社会经济发展过程中的有效力量,以更公平的方式在人民,特别是穷人和低收入群众中分配这一进程的利益,对我们所有人来说都是显而易见的。为了确定合作成功实现其目标的程度,有必要调查他们的活动。合作社财务状况的研究是合作社条件研究的重要内容之一。因此,本研究将调查1395年和1396年期间Sari、Babol和Amol市农业合作社财务成功的有效因素。通过填写问卷收集需求数据,然后使用SPSS和Eviews软件进行分析。结果表明,员工受教育程度、管理者受教育程度和管理者经验对股东利润有显著的正向影响。换言之,如果增加管理人员的经验和受过教育的职员,股东的利润将分别增加573万和125万托曼。另外,如果增加1年的干部教育,股东的利润将增加4214万韩元。调查结果还显示,与巴博勒市和阿莫勒市的合作社相比,纱丽市活跃的农业合作社将向股东支付更多的利润。
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Investigating the Factors Affecting the Financial Success of Agricultural Enterprises (Case Study of Agricultural Cooperatives in selected cities)
Now, the role of cooperatives in socio-economic development, equipping capital and thoughts, and then changing them to effective powers in the process of socio-economic development, distributing the benefits of this process in a more equitable manner among people specially the poor and low-income masses, is obvious for all of us. For determining the level of cooperative success to achieve their goals, it is necessary to investigate their activities. The study of financial situation of cooperative is one of the important case in the study of cooperative conditions. So, this research will investigate the effective factors on financial success of agricultural cooperatives in Sari, Babol, and Amol cities during 1395 and 1396. Requirement data was collected by filling in questionnaire, then analyzed by SPSS and Eviews software. The results showed the level of staff's education, the level of manager's education and manager's experience have positive and significant effect on stockholder's profit. In other words, if manager experience and the number of educated staff increase, stockholders profit will increase 5.73 and 1.25 Million Tomans, respectively. Also the result showed if manager education increase for one year, stockholders profit will increase 42.14 million Toman. The finding also showed active agricultural cooperatives in Sari will pay more profit to their stockholders than cooperatives in Babol and Amol cities.
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