Pub Date : 2020-12-31DOI: 10.31819/9783954875795-toc
R. Palma, Facultad de Medicina Humana, M. Guerrero, E. R. Martins, Emilio Torres Cáceres, Edgardo Rebagliati
The Superintendency of Popular and Solidarity Economy establishes criteria to segment cooperatives, the problem is generated when the entity exceeds the maximum limit of assets and the controls of the governing body increase. Thus, the objective of this study was to determine the financial impact of the components of the change of segment on the profitability at the Señor de Girón, Cañar and Fasayñan cooperatives, segment three for 2017-2019. A mixed methodology was applied, showing that the increase in productive assets generates increased profits and the entities are able to scale from segment, being important to implement strategies for said change.
大众和团结经济监管规定了分割合作社的标准，当实体超过最大资产限制和理事机构的控制增加时，就会产生问题。因此，本研究的目的是确定部门变化的组成部分对2017-2019年Señor de Girón, Cañar和Fasayñan合作社部门3的盈利能力的财务影响。采用了一种混合的方法，表明生产性资产的增加产生了更高的利润，实体能够从细分市场扩展，这对于实施上述变化的战略很重要。
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