Development And Problems Of Tangible Fixed Assets (TFA) Of Cooperative Retail Trade

The commercial activities carried out by consumers’ cooperatives are conducive to satisfying the needs of a considerable part of the population with the necessary goods and services. As a relatively autonomous economic system in cooperative trade, the cooperative commercial network is an integral part of the commercial network of the country, of retail trade, of domestic trade and of the entire process of stock turnover. The present article is aimed at tracing and analyzing the development and the issues of tangible fixed assets (TFA) of cooperative retail trade in Bulgaria for the period 2003-2012 (including the development in the number of owned and operated outlets, the amount of the invested funds and the development of the outlets of the retail chain Coop ) and, based on the conducted analysis, drawing some prospects for its development.