The cooperative and commercial business model on the Polish market

Kooperacyjny i komercyjny model biznesowy na polskim rynku

 

Research background. The history of cooperative enterprises in Poland dates to the middle of XIX century. Despite the long history after the transformation of the central economy into a free market economy the cooperative branch in Poland is drastically diminishing, while in market economies the cooperative business model is an alternative to consumption and production. The ''free choice'' of the market means there is room for everyone.

Purpose of the article. The aim of the article is to analyze enterprises based on the cooperative and the commercial business models in terms of their economic results and their social functions on the Polish market.

Methods. The article is of theoretical and empirical nature. The theoretical part includes the overview of the two business models. The empirical part consists of a study containing two independent elements. Both were based on the method of analyzing financial reports, available on the Polish Ministry of Finance and The National Court Register (Krajowy Rejestr Sądowy — KRS) websites. The MS Excel 2016 and applications for creating and reading financial reports by e-KRS were used.

Findings & Value added. The results of the first empirical study have confirmed the usefulness of the biggest payer rankings in comparing the economic results of the enterprises based on cooperative business model (CBM) and commercial business model. The results of the second empirical study have shown that applying the criterion of value added in CBM allowed for determining the degree of their social utility. Economic results of the chosen enterprises based on the CBM model turned out to be similar to those of commercial business model but higher in terms of social utility. The presence of the cooperatives among the biggest taxpayer group in Poland confirms their economic results. Social utility was confirmed by gross value added (GVA) distribution structure, which included i.e. participation of members, employees, local budgets and governmental budget. The research, conducted in Poland, covered cooperatives operating only in one country. Therefore, the results may be affected by a cultural factor.

Tło badań. Historia przedsiębiorstw spółdzielczych w Polsce sięga połowy XIX wieku. Pomimo długiej historii, po przekształceniu gospodarki centralnej w gospodarkę wolnorynkową branża spółdzielcza w Polsce drastycznie się kurczy, podczas gdy w gospodarkach rynkowych model biznesowy spółdzielni to alternatywa dla konsumpcji i produkcji. „Wolny wybór” rynku oznacza, ze jest na nim miejsce dla wszystkich.

Cel artykułu. Celem artykułu jest analiza przedsiębiorstw opartych na spółdzielczym i komercyjnym modelu biznesowym pod kątem ich wyników ekonomicznych i funkcji społecznych na polskim rynku.

Metody. Artykuł ma charakter teoretyczno-empiryczny. Część teoretyczna zawiera przegląd modeli biznesowych przedsiębiorstw spółdzielczych i komercyjnych. Część empiryczna składa się z realizacji dwóch kroków badawczych, uwzględniających dwa niezależne elementy. Badanie oparto na metodzie analizy sprawozdań finansowych dostępnych na stronach internetowych Ministerstwa Finansów oraz Krajowego Rejestru Sądowego. Wykorzystano MS Excel 2016 oraz aplikacje do tworzenia i odczytywania raportów finansowych przez e-KRS.

Wnioski i wartość dodana. Wyniki pierwszego etapu badania potwierdziły przydatność rankingów największych płatników w porównaniu do wyników ekonomicznych przedsiębiorstw opartych na modelu biznesu spółdzielczego (CBM) i modelu biznesu komercyjnego. Wyniki drugiego etapu badania empirycznego wykazały, że zastosowanie kryterium wartości dodanej w CBM pozwoliło na określenie stopnia ich użyteczności społecznej. Wyniki ekonomiczne wybranych przedsiębiorstw opartych na modelu CBM okazały się zbliżone do wyników komercyjnego modelu biznesowego, ale wyższe pod względem użyteczności społecznej. Obecność spółdzielni wśród największej grupy podatników w Polsce potwierdza ich wyniki ekonomiczne. Użyteczność społeczna została potwierdzona przez strukturę podziału wartości dodanej brutto (WDB), która obejmowała m.in. udział członków, pracowników, budżety lokalne i budżet rządowy. Badania prowadzone w Polsce objęły spółdzielnie działające tylko w jednym kraju. Dlatego na wyniki może mieć wpływ czynnik kulturowy.

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