La Cuenta de Pérdidas y Ganancias. Componentes conceptuales operativos y normas específicas para su formulación, en el ámbito del “Proyecto de Normas sobre los aspectos contables de las Sociedades Cooperativas”

Mercantile law and in particular the National Accounting Plan do not consider the peculiarities of co-operatives, derived from their different nature and functioning, and making necessary the existence of rules of adaptation bringing together their peculiarities in order for financial information accounting to be in line with the needs of users. This task has been taken up by the Accounting and Auditing Institute inside its jurisdiction over mercantile matters, to offer an answer to the aforesaid circumstances, presenting Draft Rules on Accounting Aspects for Co-operative Societies. In this paper we analyse the operative conceptual components that configure the profit and loss account in the framework of the aforesaid Draft, attending to co-operative principles and laws in force comprising the singular pluri-legislative model of the Spanish co-operative movement.Profit and loss account, Revenues, Expenses, Results, Accounting normalisation.

The interrelationship between the demands of Corporate Social Responsibility and co-operative principles and values

Corporate Social Responsibility (CSR) and its integrated management in companies is leading to a new company model that willingly expands its concerns by giving equal consideration to economic, social and environmental aspects. Cooperative societies, in paying attention to the principles and values that define them, as shown in this work, are demonstrating that there is a close interrelationship with the basic demands of CSR, which can be a competitive advantage as long as it is driven by a strategy that leads to its integrated management. The singular structure and democratic composition of a cooperative’s management structure can guarantee the total integration of stakeholders in the decision-making process, as they are often not only owners, but also clients, suppliers and employees.Corporate Social Responsibility, management, interest groups, cooperatives, stakeholders.

Orientación al mercado y tipología de las cooperativas agroalimentarias en base a la competitividad. Caso-estudio de las citrícolas españolas

Globalization has intensified competition more so in markets, therefore companies have to strengthen and improve their competitive position to ensure survival. To this end, it is crucial, among other issues, to protect the interests of investors while caring for their customers. In the case of cooperatives, this situation is reflected in their internal customers (members) and their external customers (markets). The approach to activities and the strategy to deal with this duality determines the degree of market orientation.Studies related to market orientation in cooperatives are relatively scarce and have frequently been focused in federative cooperatives and very specific sectors.The Spanish citrus sector is one of the most dynamic and developed in the agricultural productive context. Its vast marketing experience both in domestic and foreign markets makes the difference in the companies that deal in this subsector. This paper analyzes the position of Spanish citrus cooperatives in relation to market orientation as well as to management and strategy factors that can be related to it. A previously validated MARKOR scale is used on a 45 cooperative sample.It also establishes a typology of citrus cooperatives based on competitive factors. It permits to deepen the knowledge that exists on this issue on social Economy organizations.The results show a high degree of relationship between innovation, manager profile and the market knowledge in relation to the degree of market orientation.La globalización ha recrudecido más si cabe la competencia en los mercados y las empresas deben afianzar y mejorar su posición competitiva para asegurar la supervivencia. Para ello resulta vital, entre otras cuestiones, velar por los intereses de los inversores al tiempo que cuidan de sus clientes. Las cooperativas sufren una coyuntura semejante respecto a sus socios y el mercado, es decir respecto a sus clientes internos (socios) y externos (mercado). El enfoque de las actividades y la estrategia de la cooperativa frente a esta dualidad determina su grado de orientación al mercado.Los estudios relacionados con la orientación al mercado en cooperativas son escasos en comparación con otras formas empresariales y han estado normalmente centrados en la figura de las cooperativas de segundo grado y circunscritos a sectores muy específicos.El sector citrícola español es uno de los más dinámicos y desarrollados del panorama productivo agrario. Su extensa experiencia comercial tanto a nivel doméstico como internacional confiere un carácter diferenciador a las entidades que operan en este subsector. Este trabajo analiza la posición de las cooperativas citrícolas españolas en relación a la orientación al mercado así como los factores de gestión y estrategia que están relacionadoscon ella. Para ello se utiliza una escala MARKOR, validada en estudios anteriores, sobre una muestra de 45 cooperativas.Se establece además una tipología de cooperativas citrícolas en base a los factores de competitividad que permiten ahondar en el conocimiento que existe sobre esta cuestión en entidades de economía social. Los resultados ponen de manifiesto un elevado grado de relación entre la innovación, el perfil del empresario y el conocimiento del entorno en relación con el grado de orientación al mercado

Orientación al mercado y tipología de las cooperativas agroalimentarias en la base de la competitividad. Caso-estudio de las citrícolas españolas

La globalización ha recrudecido más si cabe la competencia en los mercados y las empresas deben afianzar y mejorar su posición competitiva para asegurar la supervivencia. Para ello resulta vital, entre otras cuestiones, velar por los intereses de los inversores al tiempo que cuidan de sus clientes. Las cooperativas sufren una coyuntura semejante respecto a sus socios y el mercado, es decir respecto a sus clientes internos (socios) y externos (mercado). El enfoque de las actividades y la estrategia de la cooperativa frente a esta dualidad determina su grado de orientación al mercado. Los estudios relacionados con la orientación al mercado en cooperativas son escasos en comparación con otras formas empresariales y han estado normalmente centrados en la figura de las cooperativas de segundo grado y circunscritos a sectores muy específicos. El sector citrícola español es uno de los más dinámicos y desarrollados del panorama productivo agrario. Su extensa experiencia comercial tanto a nivel doméstico como internacional confiere un carácter diferenciador a las entidades que operan en este subsector. Este trabajo analiza la posición de las cooperativas citrícolas españolas en relación a la orientación al mercado así como los factores de gestión y estrategia que están relacionados con ella. Para ello se utiliza una escala MARKOR, validada en estudios anteriores, sobre una muestra de 45 cooperativas. Se establece además una tipología de cooperativas citrícolas en base a los factores de competitividad que permiten ahondar en el conocimiento que existe sobre esta cuestión en entidades de economía social. Los resultados ponen de manifiesto un elevado grado de relación entre la innovación, el perfil del empresario y el conocimiento del entorno en relación con el grado de orientación al mercado

La Responsabilidad Social Corporativa (RSC) y su gestión integrada

Corporate social responsibility (CSR) has made a significant comeback in the last decade of the twentieth century and first few years of the twenty-first century. This being the case, social economy organizations must demonstrate their socially responsible behaviour by producing the relevant Sustainability Reports in order to make their economic, social and environmental conduct known to society as a whole. This paper provides a retrospective overview of the origins of Social Responsibility, highlighting the different models that have been proposed over the years, paving the way for current initiatives. It also presents the foremost initiatives at this moment, whilst analyzing the social indicators that enable us to assess and evaluate this behaviour.Social Responsibility, Social Economy, Sustainability Reports, Social Balances, Social indicators.

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

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.

Estrategias competitivas y eficiencia de las secciones de crédito en la Comunidad Valenciana

The special situation that the co–operative credit sections suffer nowadays, and that can imply deep changes in their future, has leaded to their re – organisation with the goal of following achieving successfully their role as specialists in rural financing. The competitive strategies established in the Valencian Community are detailed in this work. A description of their economic situation from 1991 to 1997 is done with special references to the management of their high treasury levels and to the study of their efficiency levels.Agricultural co–operatives, competitiveness, efficiency, credit sections.

Risk Management Tools for Sustainable Agriculture: A Model for Calculating the Average Price for the Season in Revenue Insurance for Citrus Fruit

[EN] Risk management in agriculture is at the heart of major reforms in many OECD countries and European agricultural policies. Price risks, which are generally not insurable per se, have been covered by the Common Agricultural Policy (CAP), which has been shaped as a system of protection against market shocks and an instrument for income stabilization. However, there is an increasing propensity to combine the use of public and private risk management tools as well. In Spain, revenue insurance has not yet developed in the same way as other risk coverage insurance, although it is an upcoming target of agricultural insurance policies with the aim of ensuring income stability for agricultural producers. This paper presents the results of the methodology used to draw up a composition index or model of the average price for the season or representative market field price to be used for revenue insurance purposes in citrus fruit. High explanatory power regression models and the analytic hierarchy process (AHP) were used. The results show that the average price for the season obtained reliably represents the market field prices in the country's various producer areas.This research was funded by Agroseguro, Agrupacion Espanola de Entidades Aseguradoras de los Seguros Agrarios Combinados, S.A.Mateos-Ronco, A.; Server Izquierdo, RJ. (2020). Risk Management Tools for Sustainable Agriculture: A Model for Calculating the Average Price for the Season in Revenue Insurance for Citrus Fruit. Agronomy. 10(2):1-25. https://doi.org/10.3390/agronomy10020198125102Iyer, P., Bozzola, M., Hirsch, S., Meraner, M., & Finger, R. (2019). Measuring Farmer Risk Preferences in Europe: A Systematic Review. Journal of Agricultural Economics, 71(1), 3-26. doi:10.1111/1477-9552.12325Meuwissen, M. P. M., Mey, Y. de, & van Asseldonk, M. (2018). Prospects for agricultural insurance in Europe. Agricultural Finance Review, 78(2), 174-182. doi:10.1108/afr-04-2018-093Pennings, J. M. E., & Wansink, B. (2004). Channel Contract Behavior: The Role of Risk Attitudes, Risk Perceptions, And Channel Members’ Market Structures. The Journal of Business, 77(4), 697-724. doi:10.1086/422633Turvey, C. G. (2011). Whole Farm Income Insurance. Journal of Risk and Insurance, 79(2), 515-540. doi:10.1111/j.1539-6975.2011.01426.xThompson *, S. R., Schmitz, P. M., Iwai, N., & Goodwin, B. K. (2004). The real rate of protection: the income and insurance effects of agricultural policy. Applied Economics, 36(16), 1851-1858. doi:10.1080/0003684042000279744Walters, C., & Preston, R. (2017). Net income risk, crop insurance and hedging. Agricultural Finance Review, 78(1), 135-151. doi:10.1108/afr-05-2017-0036Janowicz-Lomott, M., Łyskawa, K., & Rozumek, P. (2015). Farm Income Insurance as an Alternative for Traditional Crop Insurance. Procedia Economics and Finance, 33, 439-449. doi:10.1016/s2212-5671(15)01727-xMateos-Ronco, A., & Server Izquierdo, R. J. (2011). Drawing up the official adjustment rules for damage assessment in agricultural insurance: Results of a Delphi survey for fruit crops in Spain. Technological Forecasting and Social Change, 78(9), 1542-1556. doi:10.1016/j.techfore.2011.04.003Goodwin, B. K., & Hungerford, A. (2014). Copula‐Based Models of Systemic Risk in U.S. Agriculture: Implications for Crop Insurance and Reinsurance Contracts. American Journal of Agricultural Economics, 97(3), 879-896. doi:10.1093/ajae/aau08