دراسة ربحية الجمعيات التعاونية في محافظة اربد

الملخص EN

This paper aims to study the profitability of cooperative societies in Irbid Govern- arate, as well as the reasons of its fluctuation, and the means Of improving profite To achieve this goal, a questionaire was distributed to the directors of the cooperatives who constitute the sample of the study.

The Statistical analysis of the data has shown that the profits of these Cooperatives fluctuated Widely.

The level of profits increased in the year 1991 for the following: reasons: 1)High quality management.

2)Effective policies followed in collecting the incurred fees Of members.

3) The effectiveness of accounting and internal control systems followed.

4)Specialization in adopting various projects, On the other hand, profits decreased for the following reasons: l) prevailing economic conditions.

2)FaiIure to collect member tees.

3)lncreased expenses.

4)Financing methods adopted, 5)Dividend distribution methods.