Procedure for the evaluation of the Units Producers and Cooperative Agricultural in Holguin territory

Abstract

The problems related with the economic and financial administration in the Agricultural Cooperatives constitute a permanent challenge for the investigators of the economic sciences. In such a sense, the present investigation is an approach to the topic and he/she has as general objective to design and to apply a procedure for the evaluation of the Units Producers and Cooperative Agricultural starting from the analysis of indicators that show the financial economic situation. The study object is guided in the theoretical thing to the precision and foundation of the agricultural cooperative sector, seen this as a dynamic and complex process. The investigation contains a theoretical mark that approaches the development of the agricultural cooperative sector, systems productive, different conceptions and theoretical focuses, he/she also intends a procedure for the evaluation of the financial economic situation in these organizations with the design of actions according to tipologías guided to mitigate the existent problems. The designed procedure and applied it elevates the possibilities to favor the process of evaluation of the Agricultural Cooperatives, contributing in actions guided to the improvement of their economic-financial development.