A DYNAMIC AND STATIC VIEW OF THE FINANCIAL SECURITY OF DAIRY COOPERATIVES

The aim of the research was to identify and assess dynamic static dimension financial security dairy cooperatives in area liquidity. Cooperatives with a higher equity value than average cash flow statement were purposively selected. final sample included 20 cooperatives. period covered from 2017 2019. Statistically speaking, are generally financially secure as result specific nature their business, which is geared towards benefiting members – milk suppliers through timely payments for raw material delivered. Most entities studied characterised by over-liquidity terms, should be assessed favourably perspective cooperative form management. In however, not all favourable values productivity ratios. Static liquidity measures do provide complete transparent picture considered both dynamic. Only an interpretation two dimensions indicators will allow effective this issue relation Moreover, when assessing liquidity, account taken specificities management activities, where above literature standards, while always reach satisfactory volumes.