Metodología para la gestión y prevención de riesgos en una Cooperativa de Producción Agropecuaria
Risk management is of vital importance; its knowledge and execution allows controlling and minimizing the negative consequences of its occurrence, achieving economic-financial stability and comprehensive security. In Cuba, it acquires relevance due to Resolution 60 of 2011 on the Standards of the In...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2022
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8441745 |
| Source: | Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 10, Nº. 1, 2022 (Ejemplar dedicado a: enero-abril), pags. 24-43 |
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| Summary: |
Risk management is of vital importance; its knowledge and execution allows controlling and minimizing the negative consequences of its occurrence, achieving economic-financial stability and comprehensive security. In Cuba, it acquires relevance due to Resolution 60 of 2011 on the Standards of the Internal Control System, because in its chapter two it includes risk management and prevention. The objective is to apply the methodology for risk management and prevention in the Agricultural Production Cooperative "Rafael Morales" adjusted to its characteristics and particularities that contribute to a better productive performance and value creation. In the diagnosis carried out, it was found, through surveys and interviews, documentary analysis and observation of the areas, that there was a lack of knowledge on the subject, which leaves it exposed to any eventuality, especially because of its exposure to natural and biological risks. With the implementation of the methodology, a better identification and evaluation of risks was obtained, mainly in the prevention and control of tobacco cultivation and other various crops. In economic terms, losses and their valuation are minimized or reduced in the event of their materialization or occurrence. It can be affirmed that the application of this methodology contributed positively to the development of the Agricultural Cooperative, both from the economic point of view, by reducing risks, and from the social point of view, by protecting the interests of the associates and the community. |
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