Los métodos de liquidación en las cooperativas hortofrutícolas

Manuel López Godoy () and Francisco López Cruces ()
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Manuel López Godoy: Universidad de Almería
Francisco López Cruces: Universidad de Almería

CIRIEC-España, revista de economía pública, social y cooperativa, 2007, issue 58, pages 131-159

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.

Keywords: Costing; pricing and payment methods; management of cooperatives; profitability; efficiency; fruit and vegetable cooperatives. (search for similar items in EconPapers)
JEL-codes: L70 M10 M41 P13 Q13 (search for similar items in EconPapers)
Date: 2007

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Persistent link: http://EconPapers.repec.org/RePEc:cic:revcir:y:2007:i:58:p:131-159

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