Financial Management in Co-operative EnterprisesFinancial management in cooperatives, Canada - history, failures, accounting, tax exemptions, capital investment, profit sharing, debt repayment. Bibliography. |
Contents
COOPERATIVES IN THE BUSINESS | 1 |
THE FINANCE FUNCTION | 8 |
BALANCE SHEET STATEMENT OF OPERATIONS | 14 |
Copyright | |
9 other sections not shown
Common terms and phrases
accounts payable accounts receivable allocation Alternative amount analysis analyzing annual cash flows Assume average balance sheet basis borrowed calculated capital investment capital rate capital structure cash changes cash inflows chapter co-operative's considered Contribution margin cost of capital cost reductions current assets current liabilities customers decision depreciation desired minimum rate determine equity estimated example financial management financial statements fixed assets fixed costs flows or cost Forecasted inventory future cash flows gross margin illustration income tax increase interest cost internal rate investment outlay investment proposals lease long-term debt loss machine ment mixer is traded net present value operating statement outflow owners patronage refund payback period payback reciprocal percent possible outcomes present value method problem projects proportion to patronage rate of return reduce replacement result retail return on investment revenue savings before interest share capital shareholders supplier taxable income variable costs weighted outcome XYZ Co-operative Association