The cooperatives not agricultural as an alternative to the local development in the Isla de la Juventud

Main Article Content

Liudyana Dominguez Matos

Abstract

The work has as objective to analyze the economic results - financial of the non agricultural cooperative “The Kitchen" as alternative for the local development in the Island of Youth, for that to leaned in the economic techniques - financial existent, as well as the comparison, among the access prices to the raw material and the prices of sales that are established for the state gastronomic entities and the non agricultural cooperative. Of the analyzed numbers it was known that the cooperative has difficulties to face its debts, it doesn't generate the sufficient utilities that it allows him to have  immediate and available liquidity, the prices that they market  exceed in 20% to the established ones for the gastronomic state entities, reason that is impacting in a direct way in the decrease of its sales, the tribute doesn't stimulate to that they want to pay it because it is the same quantity that for the state establishments when they have different gain margins; however, even with this context, they have been able to diversify their services to others enterprises, to conceive actions for the rescue of the history and traditions pineras and it is a generating source of employments.    

Downloads

Download data is not yet available.

Article Details

How to Cite
Dominguez Matos, L. (2017). The cooperatives not agricultural as an alternative to the local development in the Isla de la Juventud. Cooperativismo Y Desarrollo, 5(1), 108–124. Retrieved from https://coodes.upr.edu.cu/index.php/coodes/article/view/141
Section
Experiences of good practices
Author Biography

Liudyana Dominguez Matos, Centro de Estudios sobre Desarrollo Local e Innovación, Universidad Isla de la Juventud. Universidad de la Habana (UH), Cuba indicadores para mediar desarrollo socioeconómico a nivel municipal, Cooperativismo no agropecuarios, planificación territorial profesora del Centro de Estdios sobre Desarrollo Local e innovación

Máster en Ciencias Económicas

References

Demestre, A. (2002). Técnicas para analizar Estados Financieros. La Habana, Cuba.

Marín, I., & Rivera, C. (2015). La gestión pública y el desarrollo del sector cooperativo en Cuba., 3(2), 12.

Mora, A. (2012). El cooperativismo en América Latina, una diversidad de contribuciones al desarrollo sostenible. I, 56.

Norma cubana de contabilidad. (2005). No.1: Presentación de los Estados Financieros, 2005. La Habana, Cuba.: Oficina Nacional de Normalización.

Norma cubana de contabilidad No.1 Presentación de los Estados Financieros. (2005).

Nova, A. (2014). Las cooperativas agropecuarias en Cuba: 1959-presente, 16.

Nova, A., & Piñeiro, C. (2011). Las cooperativas agropecuarias en Cuba: 1959-presente. Cooperativas y Socialismo. Una mirada desde Cuba. La Habana, Cuba.: Editorial Caminos.

Ojeda, D. (2016). Las cooperativas no agropecuarias comomo modelo de gestión de los servicios en Cuba, un análisis de su creación y funcionamiento. Nro 2, 12.

Poyu, A. (2014). La nueva normativa cubana de cooperativas no agropecuarias, (Nro.11), 36.

Rivera, C. (2014). Cooperativismo y administración, un nuevo reto en el nuevo milenio.

Rodríguez, L. (2015). Cuba un país idóneo para fomentar el cooperativismo › Cuba › Granma - Órgano oficial del PCC. Recuperado 21 de octubre de 2016, a partir de file:///D:/Cooperativas no agropecuarias/Cuba un país idneo para fomentar el cooperativismo