Las cooperativas agrícolas y sus sistemas de costos de producción

Abstract

Among the processes of change proposed in the current Venezuelan society have gained an important role civil society organizations guided by the social economy by providing greater support to cooperatives from the entry into force of the Constitution of 1999. Such organizations have been opportunities for participation in the cooperative association founded, selfmanagement and the principles of solidarity, supported by a reorientation of public policies in the area, creating greater opportunities and strategies for action to address the markets. But to his knowledge in the technical, deserves the attention his situation in relation to cost systems, in order to promote optimal performance. As such, this research was to study the characteristics of production systems and the costs of agricultural cooperatives, located in Urdaneta Municipality, Trujillo State - Venezuela. The prevalence of craft production, without a specifi c management systems costs and inadequate location of the components of production costs, which results in that there is an unreal information on the structure of production costs of the items they harvest and sell. The fi ndings reveal a lack in technical knowledge and administrative control of their production costs