I design of the system of social accounting for the agricultural cooperative companies

Main Article Content

Yamira Mirabal González

Abstract

The design and implementation of different instruments of evaluation of the social administration has demonstrated the theoretical and methodological inadequacies in its conception, lacking all as regularity of a specific countable system that allows the registration, the evaluation and the foundation of the process of taking of decisions in the environment of the social administration of the cooperative companies. 

The scientific problem of the present work consists in that: "The current countable system of the cooperatives doesn't respond to its dual character, as economic company with high social purpose, when presenting an exclusively economic-financial focus that doesn't include the contabilization of its social acting."  

The general objective, it is directed to: "To design a System of Social Accounting (SCS) for the agricultural cooperative companies that it allows their integration to the current countable system, starting from the contabilization of their social acting, constituting a tool for the administration process and the taking of decisions."  

The specific objectives of the investigation that allow the execution of the general objective are: 

1. To define the elements that conform the System of Social Accounting in the cooperative companies.  

2. To establish the relationships among the elements that conform the System of Social Accounting. 

3. To schematize the designed System of Social Accounting. 

The main results of the investigation are centered in: Determination of the elements that conform the System of Social Accounting, definition of the relationships that settle down among this elements and they guarantee their operation and graphic representation of this system. 

 System of Social Accounting, contabilization, social operations.  


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Article Details

How to Cite
Mirabal González, Y. (2014). I design of the system of social accounting for the agricultural cooperative companies. Cooperativismo Y Desarrollo, 2(1), 1–11. Retrieved from https://coodes.upr.edu.cu/index.php/coodes/article/view/64
Section
Original articles
Author Biography

Yamira Mirabal González, Centro de Estudios sobre Desarrollo Cooperativo y Comunitario (CEDECOM). Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"

Master en ciencias en Administración de Empresas Agropecuarias

References

Chiavenato, I. (2006). Introducción a la Teoría General de la Administración. México: McGraw – Hill Interamericana.

Mirabal, Y. (2011). Sistema de Contabilidad Social para las empresas cooperativas de la provincia de Pinar del Río. Tesis de maestría no publicada, Universidad de Pinar del Río, Cuba.

Alfonso, J. L. (2008). Modelo de Gestión de la Responsabilidad Social Cooperativa Directa. Estudio de caso: Cooperativa de Producción Agropecuaria “Camilo Cienfuegos”. Pinar del Río. Tesis doctoral no publicada, Universidad de Pinar del Río, Cuba.

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