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Abstract
Excerpts from the report: Major objectives of this study were to determine present-day importance of patronage refunds in operating at cost, distributing savings, and financing operations of regional marketing cooperatives; to identify and classify different methods individual regionals use in distributing net margins or savings; and to analyze and evaluate effectiveness of these methods in providing services on a cost basis. FCS sought specific information on (1) disposition of net margins for the fiscal year association last realized such margins, (2) methods used in calculating refunds on a patronage basis, (3) recent changes in methods or procedures of allocating or distributing net margins to patrons on a business volume basis, (4) procedures used in distributing refunds, and (5) trends in composition and size of patronage refunds from 1961 through 1965.