In this paper an estimate is made concerning the correlation between the prosperity and viability of food enterprises and the volume of fixed assets. The amount of investment in fixed assets refers to the volume of the food cooperative activities. Hence, it can be considered as a comprehensive indicator which shows the size and use orientation of enterprises. The financial activity results and efficiency of the cooperatives depend, in many respects, on investments in the floating funds and fixed assets, the size of investment in monetary units and materials and the optimum ratio between them. This paper provides a financial assessment and comparative analysis of the food marketing cooperatives, against the amount of the fixed assets they have. The main... |