Instruments for the Administration of the Responsibility Social Cooperative

Abstract

In the context of our national economy and their process of bring up to date starting from the implementation of the Economic and Social Politics's Limits, the cooperative companies, like form of non state administration they constitute a component more than the Economic Pattern - Cuban of high contribution to the sostenibilidad of the economic and social development of the nation; starting from economic and social, efficient and effective administration processes. On the other hand, the cooperative companies, for derived reasons of their nature and essence, they will design and to implement tools and technical that guarantee the effective execution of their economic and social objectives. However, in a particular way, the administration in these entities, it has been guided, mainly, to the attainment of goals and programs that you/they respond to the economic interest - financial in their development, relegating their social end to spontaneous processes that emanate of the will of their directive ones and they are not part or they are integrated to the socioeconomic administration of the cooperatives. In correspondence with him previously planned, the objective of the present work is directed to endow to the Cuban cooperative companies (or not) of a technological package for the administration of the Responsibility Social Cooperative that considers also, a System of Social Accounting and a methodology for the Audit of Administration Social Cooperative; that it pays to the execution of their social objectives and the consolidation of their identity.