Case Study

Waikerie Co-Operative Producers Ltd.

The 1993 Budget Report for Waikerie CoOperative

Producers Ltd., an Australian citrus cooperative,

listed "the four singularly most important

factors

in the operation of the co-operative":

1. Are we making a prot and close to budget on our

cash ow?

2. Are we paying a competitive price for all produce

supplied?

3. Is our volume of handling near or better than our

estimate?

4. Are our sales targets being achieved?