IDEAS home Printed from https://ideas.repec.org/a/cic/revcir/y2007i58p131-159.html
   My bibliography  Save this article

Los métodos de liquidación en las cooperativas hortofrutícolas

Author

Listed:
  • 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.

Suggested Citation

  • Manuel López Godoy & Francisco López Cruces, 2007. "Los métodos de liquidación en las cooperativas hortofrutícolas," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 131-159, August.
  • Handle: RePEc:cic:revcir:y:2007:i:58:p:131-159
    as

    Download full text from publisher

    File URL: http://www.ciriec-revistaeconomia.es/banco/5806_Lopez_y_Lopez.pdf
    Download Restriction: no

    More about this item

    Keywords

    Costing; pricing and payment methods; management of cooperatives; profitability; efficiency; fruit and vegetable cooperatives.;

    JEL classification:

    • L70 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - 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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cic:revcir:y:2007:i:58:p:131-159. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rafael Chaves). General contact details of provider: http://edirc.repec.org/data/ciriees.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.