Foundations for the evaluation of the administration in cooperative companies

Main Article Content

Joel Gómez Báez
Joel Gómez Hernández.

Abstract

It has been observed with concern the limitations that cooperatives present, so much to be carried out as a competitive managerial movement, as well as to develop their social action.

In this context one of the big challenges of the cooperative movement has consisted on demonstrating that can be combined the social cooperative philosophy with the competitiveness, the managerial excellence and the success in the productive activities. 

To establish the general elements that should be contained in a system analysis that allows evaluating the cooperative integral administration that includes in their action fields the productive economic administration and the social responsibility, is the objective of this work.  

In consequence with the mentioned above, this work approached the theoretical and methodological foundations that sustain the integrated evaluation of the administration of cooperative companies, in of the economic and environmental dimensions and in quality life.

The main used methods were: documental analysis, historical method, dialectical method and systemic method, that allowed toestablish the fundamental categories to evaluate the administration of the cooperatives, being this the main obtained result.

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How to Cite
Gómez Báez, J., & Gómez Hernández., J. (2013). Foundations for the evaluation of the administration in cooperative companies. Cooperativismo Y Desarrollo, 1(2), 130–142. Retrieved from https://coodes.upr.edu.cu/index.php/coodes/article/view/48
Section
Original articles
Author Biographies

Joel Gómez Báez, Centro de Estudios sobre Desarrollo Cooperativo y Comunitario (CEDECOM). Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"

Doctor en Ciencias Económicas. Profesor e Investigador del Centro de Estudios sobre Desarrollo Cooperativo y Comunitario (CEDECOM). Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"

Joel Gómez Hernández., Departamento de Contabilidad Universidad de Pinar del Río “Hermanos Saíz Montes de Oca”

Máster en Administración de Empresas Agropecuarias. del Departamento de Contabilidad Universidad de Pinar del Río “Hermanos Saíz Montes de Oca”

References

Asociación Internacional de Cooperativas (1999). Reconversión Productiva para Empresas Cooperativas. San José de Costa Rica.

Asociación de Cooperativas Canadienses (1996). “Auditoría Social en las

Cooperativas” Colombia: ALCECOOP.

Certo, S. C. y Peter, J. P. (1995). Dirección estratégica: IRWIN.

Gómez Báez, J. (2001). Modelo gerencial con enfoque estratégico para cooperativas cañeras. Tesis de Doctorado no publicada, Universidad de La Habana, Cuba.

Rodríguez Boille E. (1997). “Responsabilidad social de la Empresa”. Colombia: ASCOOP.

Rodríguez, Luz Stella (1997). Balance Social de la Empresa. Medellín: ASCOOP.

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