INTERPRETATION OF THE NON-FORMAL STATUS OF COOPERATIVE ENTERPRISES

Authors

  • Y.V. Ushkarenko
  • A.I. Soloviev

Keywords:

cooperation, cooperative, agricultural servicing cooperative, non-profitable status, prime cost

Abstract

The article is devoted to the interpretation of the non-profitable status of serving cooperatives. The theoretical basis for the principle of non-profit service cooperatives has been improved. It has been established that only non-profitable service cooperatives are those that in their statute set the goal of providing services to their members, rather than making a profit; among members only agricultural producers; serve mainly their members; distribute funds that in ordinary enterprises can take the form of profits.

Published

2019-05-28

Issue

Section

SECTION 4 ECONOMY AND ENTERPRISE MANAGEMENT