Implementation of a system of social accounting in the cooperative of agricultural production “Camilo Cienfuegos” and in the basic unit of cooperative production “Julian Alemán". Main results

Abstract

So far they have been designed and implemented different instruments of evaluation of the administration social cooperative that I eat generality have had countable instruments that are limited to the contabilization of their economic-financial acting, without keeping in mind the registration necessities and presentation of the social administration that develop these companies.  

The scientific problem of the present work, consists in that: "The current countable system of the cooperatives doesn't implement a specific countable instrument that allows the contabilization of its social acting."  

The general objective, it is directed to: "To implement a System of Social Accounting in the Cooperative of Agricultural Production “Camilo Cienfuegos” and in the Basic Unit of Cooperative Production “Julián Alemán” that allows 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 characterize the administration of the Cooperative of Agricultural Production “Camilo Cienfuegos” and of the Basic Unit of Cooperative Production “Julián Alemán”. 
2. To evaluate the level of execution of a group of premises for the implementation of the system. 
3. To determine the results of the implementation of the System of Social Accounting in the Cooperative of Agricultural Production “Camilo Cienfuegos” and in the Basic Unit of Cooperative Production “Julián Alemán”.   

The main results of the investigation are centered in: Characterization of the administration of the Cooperative of Agricultural Production “Camilo Cienfuegos” and of the Basic Unit of Cooperative Production “Julián Alemán”, evaluation of the level of execution of a group of premises that you/they allow the implementation of the system and the results of the implementation of the System of Social Accounting in both cooperatives.