Conditions and Factors of Development of Agricultural Consumer Cooperatives

Abstract

The article considers the peculiarities of forming and accounting for the creation of a mutual fund in agricultural consumer cooperatives, the types of membership fees that form a mutual fund of the cooperative. The accounting records that reflect the formation and movement of the mutual fund are described in detail. The purpose of the scientific research was to identify the most acceptable conditions and factors for the development of agricultural consumer cooperatives in the Republic of Tatarstan, one of which is the competent formation of a mutual fund. The article proposes the formation of a mutual fund on the principle of economic participation in the activities of the cooperative. The scientific research uses a practical methodology focused on solving practical problems. The subject of the study is the conditions and factors that influence the development of consumer cooperatives, namely, the formation of a mutual fund and the funds raised for targeted financing. Both practical and theoretical methods of research were used: fact collection, observation, analysis, synthesis, induction and deduction. As a result of the research of the formation and preparation of a mutual fund of agricultural cooperatives, some recommendations are justified in theoretical and practical aspects; Criteria have been developed for the effectiveness of cooperative development, such as the involvement of local young people in the activities of the cooperative; improving the financial and economic indicators of the village due to the development of the range of activities; revival and development of local traditions and customs for the production of national products, goods and services; preserving and increasing the natural resources of the village.