La gestión basada en las actividades en cooperativas citrícolas: un enfoque integrador de las prácticas empresariales

Abstract

Today’s economic scenario makes it necessary for citrus fruit cooperatives to adopt business practices which will achieve a competitive advantage and thus guarantee their continued activity. The cooperative sector has traditionally been unaffected by business management techniques, focusing on specific aspects of management. However, many advantages can be obtained from integrated management of a cooperative with regard to the quality and quantity of the information required for taking decisions. This study considers the use of a management system based on activities as a vehicle for the integrated management of business practices in citrus fruit cooperatives. It suggests a methodology for applying the system and analyses its potential for achieving a competitive advantage.activities, business management, costs, citrus fruit cooperatives, performance, cost driver.