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Un estudio sobre la sensibilidad del coste asociado a la contabilización conjunta o separada de los resultados en la sociedad cooperativa

Author

Listed:
  • Gustavo Raúl Lejarriaga Pérez de las Vacas

    () (Universidad Complutense de Madrid)

  • Josefina Fernández Guadaño

    () (Universidad Complutense de Madrid)

  • Javier Iturrioz Del Campo

    () (Universidad San Pablo-CEU)

Abstract

This paper analyses the costs associated with each type of accounting methods, i.e., joint vs. separate accounting, cooperative vs. extra-cooperative results, always keeping in mind the degree of fiscal protection of the cooperative entity. The aim is to determine the circumstances under which the joint accounting option is preferable to separate accounting, on the basis of net profit. The paper also quantifies the endowment for self-financing from retained earnings as well as the fiscal payment derived from the proposed scheme.

Suggested Citation

  • Gustavo Raúl Lejarriaga Pérez de las Vacas & Josefina Fernández Guadaño & Javier Iturrioz Del Campo, 2005. "Un estudio sobre la sensibilidad del coste asociado a la contabilización conjunta o separada de los resultados en la sociedad cooperativa," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 51, pages 167-183, April.
  • Handle: RePEc:cic:revcir:y:2005:i:51:p:167-183
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    More about this item

    Keywords

    Cooperative Society; net profit in a cooperative; extra-cooperative net profit; separate accounting; joint accounting.;

    JEL classification:

    • P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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