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Los métodos de liquidación en las cooperativas hortofrutícolas


  • Manuel López Godoy

    () (Universidad de Almería)

  • Francisco López Cruces

    () (Universidad de Almería)


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

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    More about this item


    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


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