Management Theory and Studies for Rural Business and Infrastructure Development, Volume 9

The Influence of Accounting on the Management and Development of Cooperatives

Konstas Valužis, Julius Ramanauskas


Irrespective of a wide variety of business of agricultural co-operatives the
managers can use the same organization of accounting. But the difference
between co-operatives and other companies is in respect to the calculation of
taxable profit. In co-operatives only profit which is earned from the activity with
the non-members of a co-operative is taxed. For this reason the settlements for
delivering produce for processing and sales to a co-operative should be
differentiated between the members and non-members. Besides, the paper raises
the main management accounting questions and contains proposals as to
increasing influence of management accounting on the relations between
members of a co-operative. Management and accounting are analysed in the
comparison with the EU regulations.

Keyword(s): system and methodology, forms and principles of accounting, capital, profit, management

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Management Theory and Studies for Rural Business and Infrastructure Development eISSN 2345-0355

This journal is published under the terms of the Creative Commons Attribution-Noncommercial 3.0 Unported License. Responsible editor: Dr Audrius Gargasas.