The economic financier analysis as a tool of the cooperative management process (Original)

Abstract

The present investigation was carried out with the objective of designing a procedure for the economic-financial analysis that favors the continuous improvement of the management process in Basic Units of Cooperative Production of the territory. To carry out the research it was necessary to use methods: theoretical, empirical and statistical-mathematical such as simple random sampling, as well as scientific research techniques: interview and survey. The historical-logical analysis carried out allowed us to analyze the evolution that the theory of cooperativism has had internationally and particularly in Cuba, as well as the importance it represents in the current context of changes in which the country is immersed and where the largest percentage of the Agricultural production is concentrated in cooperatives, hence the need to strengthen its management process based on the use of economic-financial instruments in response to the increase in productive efficiency that meets the food needs of the population. The same was applied in the UBPC "Panchito Gómez Toro", of the Bartolomé Masó municipality, UBPC "Andrés Cuevas Heredia" and UBPC "Julio Zenón Acosta", the latter of the Bayamo municipality, which allowed to identify the main economic-financial problems that affect the cooperative management process, which allowed adopting the necessary measures for its continuous improvement.