Indicators for Cooperative Performance Measurement

Abstract

Cooperative enterprises have been recognized as a democratic entity organization. The financial statement is practically prepared for internal users (cooperative members) and for external users (The Cooperative Commission Malaysia (SKM)). The financial statement is a map to understand and measure the financial health of a cooperative. Financial ratio analysis has received the attention in determining detailed coverage of the cooperative liquidity, resources and operations. Report prepared from financial ratio analysis is extensively accepted whether it is a large or small company. This paper indicate financial and non-financial indicators that most importantly reflect business and can be used to examine the performance of cooperatives, most importantly to indicate which financial ratios that reflect business and financial position of cooperatives. Given the recent rapidly increased number of cooperative established with increased number of cooperative members and expectation of performance stability in Malaysia, it becomes a relevant subject matter to conduct this study.

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