Sensitivity of profit on sales to changes cost factors in dairy cooperatives
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Keywords
:
dairy cooperatives; sensitivity analysis; costs
Abstract
The aim of the study is to determine the degree of sensitivity of profit on sales to changes in cost factors dairy cooperatives. Selected in a targeted dairy cooperatives located on Polish territory, which did not report a loss from the sale. Chosen dairy cooperatives can be regarded as quasi-representative due to the marginal importance in buying milk cooperative entities not taken for analysis. Dairy cooperatives are grouped by quartiles according to the criteria as a result of the sales, followed by an analysis of the sensitivity of this category to changes in costs by type. The dairy cooperatives using comparative variant of the profit and loss account the profit from the sale is the most sensitive to changes in costs of materials and energy. The increase in this category cost about 1% causes a decrease in profit cooperative of about 50%.
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Ganc, M. (2016). Sensitivity of profit on sales to changes cost factors in dairy cooperatives. Zarządzanie Finansami I Rachunkowość, 4(1), 47–57. https://doi.org/10.22630/ZFIR.2016.4.1.4
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