This study analyzed and suggested management situations and improving issues on a consumer cooperatives which has supplied environmentally friendly agricultural products from the year 2002. Indices of management analysis are stability ratio, activity ratio and profitability ratio. Management Stability ratio indices are debt ratio, net worth ratio, fixed ratio and current ratio. Management activity ratio ones include fixed assets turnover and net worth turnover. And profitability ratio is showed through return on investment, net return on sales and return on equity. In order to analyze these indices, financial statements after the closing entires are used each year.

Ⅰ. 서 론
Ⅱ. 경영분석 지표
Ⅲ. 경영실태 분석
    1. 경영안정성
    2. 경영활동성
    3. 수익성
Ⅳ. 시사점
References

• 김호(단국대학교 환경자원경제학과) | Kim Ho Corresponding author