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Los métodos de liquidación en las cooperativas hortofrutícolas

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Author Info
Manuel López Godoy () (Universidad de Almería)
Francisco López Cruces () (Universidad de Almería)
Abstract

The particular nature of Spanish agrarian cooperatives makes it very difficult to carry out an exhaustive analysis of their internal management processes. Nevertheless, the great increase in competition in the European agrarian sector in recent years, mainly from Mediterranean countries, means that these organizations must improve their management information systems. The valuation of products provided by members for processing and marketing by the cooperative is one of the key issues in cooperative management theory. The aim of this study is to review the pricing and payment methods used by Spanish fruit and vegetable cooperatives and to identify the specific characteristics of each one in order to analyze and compare them.

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Publisher Info
Article provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.

Volume (Year): (2007)
Issue (Month): 58 (August)
Pages: 131-159
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Handle: RePEc:cic:revcir:y:2007:i:58:p:131-159

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Related research
Keywords: Costing; pricing and payment methods; management of cooperatives; profitability; efficiency; fruit and vegetable cooperatives.;

Find related papers by JEL classification:
L70 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - General
M10 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - General
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises
Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness

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This page was last updated on 2009-12-3.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.