Wartość dodana spółdzielni PSS „Społem” Białystok
The Added Value of the Cooperative PSS “Społem” Białystok

Summary/Abstract: Nowadays, cooperatives have found their place in the social economy, and cooperative values even penetrate into the world of corporations which emphasize their social responsibility of business. Cooperatives as associations of people and enterprises organized by them in order to meet their needs apply to the rules of the market game — for the economic development they strive to make a profit. So they are not non-profit organizations. However, the goals of the cooperative need to be determined with measures broader than the operating surplus category. The added value is such a wider measure. It can be treated as a measure of usefulness for members of the cooperative, but also for the socio-self-government environment. The aim of the article is to present the added value as a measure that reflects the overall effectiveness of the cooperative enterprise and the objectives of the cooperative members on the example of PSS “Społem” Białystok, the largest food cooperative in Poland. The study used the method of analyzing documents in the form of financial statements submitted to the National Court Register. On their basis, a list of indicators for creating and using the added value of the cooperative was prepared. The results of such a report on value added show that the employees and members of the cooperative benefit the most from the new value created — 82%, while the cooperative enterprise itself has 14% and the state budget has 4%. Analysis of the social value added of the cooperative also shows the numerous benefits of membership in the form of many cooperative’s services to members.

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