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

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

Procedimiento para evaluar la gestión económico-financiera de las Cooperativas Agropecuarias en el territorio holguinero

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.Los problemas relacionados con la gestión económica y financiera en las Cooperativas Agropecuarias constituyen un desafío permanente para los investigadores de las ciencias económicas. En tal sentido, la presente investigación es una aproximación al tema y tiene como objetivo general proponer un procedimiento para la evaluación de las Unidades Productoras y Cooperativas Agropecuarias a partir del análisis de indicadores que muestran la situación económica financiera. El objeto de estudio se orienta en lo teórico a la precisión y fundamentación del sector cooperativo agropecuario, visto esto como un proceso dinámico y complejo. La investigación contiene un marco teórico que aborda el desarrollo del sector cooperativo agropecuario, sistemas productivos, diferentes concepciones y enfoques teóricos, además se propone un procedimiento para la evaluación de la situación económica financiera en estas organizaciones con el diseño de acciones según tipologías encaminadas a mitigar los problemas existentes. El procedimiento diseñado eleva las posibilidades de favorecer el proceso de evaluación de las Cooperativas Agropecuarias, contribuyendo en acciones encaminadas a la mejora de su desarrollo económico-financiero