Agricultural consumer cooperative and efficiency of small businesses

Issue № 2, 2021, article № 10, pages 81-87

Section: Integration and cooperation in agribusiness

Language: Russian

Original language title: СЕЛЬСКОХОЗЯЙСТВЕННЫЙ ПОТРЕБИТЕЛЬСКИЙ КООПЕРАТИВ И ЭФФЕКТИВНОСТЬ БИЗНЕСА МАЛЫХ ФОРМ ХОЗЯЙСТВОВАНИЯ

Keywords: AGRICULTURAL CONSUMER COOPERATIVE, MANAGEMENT ACCOUNTING, COSTS, VARIABLES AND CONSTANTS, OPTIMIZATION OF THE COOPERATIVE SIZE, BREAK-EVEN POINT, PROJECT SENSITIVITY ANALYSIS

Abstract: The article deals with the problem of creating agricultural consumer cooperatives in order to show representatives of agribusiness, in particular small forms of farming in rural areas, what benefits can actually be obtained by developing agricultural consumer cooperation. It also shows how to determine their optimal parameters, the practical implementation of which will allow small and medium-sized businesses to function effectively and compete in the food market. The main result of the study is that it uses examples to justify the need to develop consumer cooperatives as a priority, with the right choice of the main parameters of which agricultural producers, including personal subsidiary farms of the population, will be able to conduct a sustainable and highly efficient business. All this is made possible by minimizing their costs when purchasing industrial products in bulk and increasing prices when selling their products both using the "scale effect" and by excluding an intermediary, for example, in the face of a processing organization. There are two other sources of increasing the efficiency of the cooperative: first, as a non-profit organization, it is exempt from paying income tax (in the part that it receives at the expense of its members); secondly, the cooperative has the right to engage in commercial activities, subject to certain conditions.

Authors: Askarov Almir Akhtiamovich, Gusmanov Rasul Uzbekovich, Tukaeva Fliuza Anvarovna, Kuznetsova Alfiia Rashitovna, Gumerov Vadim Rishatovich