No agricultural cooperatives, new challenges, new analyzes

Abstract

This work aims to expose methods to be followed by non-agricultural cooperatives in economic management. Given its definition, principles and structure is essential that they be provided with the appropriate information, sufficient, relevant and timely control and decision making of the partners.

Manage activities using the ABM (Activity Based Management) methodology, using as a tool to calculate the costs based on activities (Activity Based Costing) is the strategy to use, to meet the particularities of the cooperative, which gives you the tools to have the information according to the reality of it, towards achieving the desired benefits for the partners.

Show the benefits provided based management activities and calculating ABC costs on non-agricultural cooperatives, becomes the object of this work, is this a feasible option for the efficient development of the same route.