Determinación de las rentas de los socios de una sociedad cooperativa de hecho o de derecho: la renta por la actividad cooperativizada y la renta por el capital prestado
Abstract
People can be members of a cooperative society (in fact or in law) for their participation in the process of production and distribution as goods or service providers or as consumers of products, but also creditors for borrowed capital (no deliver because «sunk» to which the company has «own resources»). The remuneration for each of these two units must be in accordance with the order established by the accounting process that transcends the rules on co-operative societies-is-superior, first the interest or financial return for the loans outstanding to a adequate rate-therefore, in proportion to the amount contributed by each partner, and «result» and also in proportion to the value of each partner co-operativised activity, economic profitability, if anticipated, is settled at the end, through deferred returns or profitability. The ability of both partners decide remuneration shows as they see themselves that is the value of the firm that each represents the hypothesis that develop the same activity with the financial contribution allocated. And to get as large as possible the criteria should be to minimize the financial profitability (but above that received by conventional lenders) and anticipate the economic returns as much as possible to the limit which is given by the zero profit.
Received: 26 July 2012
Accepted: 03 September 2012
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