Importancia de la gestión financiera en cooperativas agrícolas: un estudio de caso en MéxicoThe importance of financial management in agricultural cooperatives: a case study in MexicoFrancisco J. García-ZavaletaUniversidad Autónoma Chapingo, México; Instituto Federal de Educación, Ciencia y Tecnologia Baiano, Brasil.Correo electrónico (s): francisco.gzavaleta@gmail.comORCID: https: //orcid.org/: 0000-0002-1899-0212 Recibido: 10 de octubre de 2020 Aceptado: 16 de noviembre de 2020 ResumenEl presente trabajo pretende resaltar la importancia de la gestión financiera en las cooperativas agrícolas, se hace una breve revisión de la gestión financiera, después se hace una revisión de las cooperativas agrícolas como organizaciones del sector de la economía social, y se analiza la importancia de la agricultura como componente de la estructura económica de cualquier país. Finalmente, se concluye con un estudio de caso en México de una cooperativa agrícola. En este estudio de caso se abordaron los tipos de métodos que utiliza la cooperativa para llevar a cabo su gestión financiera y los beneficios que han obtenido. Palabras clave: Gestión financiera; Intermediario financiero; Inversiones; Principios cooperativosAbstractThis paper aims to highlight the importance of financial management in agricultural cooperatives, a brief review of financial management, then a review of agricultural cooperatives as organizations in the social economy sector, and an analysis of the importance of agriculture as a component of the economic structure of any country. Finally, it concludes with a case study in Mexico of an agricultural cooperative. This case study discusses the types of methods the cooperative uses to carry out its financial management and the benefits it has obtained. Keywords: Financial management; Financial intermediary; Investments; Cooperative beginnings.IntroductionAt present, several organizations produce movements of different amounts of money, some in greater proportion than others, depending on the size and scope of their business. When money is discussed, it is immediately associated with finance and in organizations with financial management, which deals with finances in organizations of different sizes, types and orientations of their activities. Financial management is the area of finance responsible for the proper management of resources that an organization has, through an excellent financial management exercised by the person responsible or responsible for making decisions on investment, financing and distribution of profits or surpluses.Not all companies or organizations give due importance to financial management within its management, many are only able to follow the accounting guidelines to meet private demands by the owners or partners of a company or public entities for tax purposes, however, financial management goes far beyond the accounting of future decisions based on cash flows, unlike accounting that only reports past accounting events, hence the importance of management because it aims to anticipate what may happen, using financial management tools and taking into account variables such as risk and expected profitability.Cooperatives are also businesses, but unlike those that pursue profit, they are based on principles of democratic participation, self-management, independence, solidarity, equality, equitable, self-help and humanitarian values. The main objectives of the people who create or join a cooperative are to improve their economic and social conditions through joint action oriented to the good of all the members rather than to individual interests only. For a cooperative to be successful, a number of conditions are essential, the cooperative needs to create real, visible and tangible (economic and social) benefits for the members. There are different types of cooperatives, ranging from transportation, labor, health, tourism, agricultural and modalities. Farmers and rural families can, by themselves, produce inputs or buy them. Cooperatives are an accessible way for individuals to purchase inputs and services. Therefore, to be attractive, they must offer advantages over the alternatives. Agricultural cooperatives also bring together the characteristics of social economy organizations, among others, because they are non-profit organizations. The agricultural sector is one of the most important in any economy, from which the necessary food is obtained for the rural and urban population, inputs for agro-industry, economic development and interaction with the natural environment is generated. In many cases, it is a marginalized sector, not only by governments, but also by institutions of different kinds, such as educational and professional associations, this is due to the risk of agricultural activity and the peculiarities of the sector, which requires creativity, interaction, commitment and willingness to adapt to each particular situation. This work aims to address the analysis of the three aspects mentioned, cooperatives, agricultural cooperatives and agriculture, and then reflect on the importance of financial management in agricultural cooperatives. DevelopmentAccording to Emery and Finnerty (2000), finance is about how to make the best decisions in terms of investment, financing and dividend distribution. Finance can also be defined as the art and science of money management. In general, all individuals, families, businesses and organizations of different sizes and types, invest and earn, this is where finance is involved in the whole process of transferring money between people, organizations, governments and countries.As a science, finance focuses on three important areas; financial management, financial intermediaries, investments and markets, in all three the same financial transactions are carried out, but with a different focus in each case and this is highlighted by Emery and Finnerty (2000). These authors also assert that financial management corresponds to the area of finance that adopts principles within an organization to create and maintain value through decision making and impeccable management of resources.The person with the duty of exercising financial management within an organization will be responsible for actively managing all the financial affairs of small, medium and large companies, public, private, profitable and non-profit. The tasks are diverse and can be summarized in the planning of financial management in the short, medium and long term, which involves visualizing where the funds will come from and how they will be allocated, i.e., what resources will be invested in order to think about the organization in a comprehensive manner. Cooperatives are associations of people who come together to meet their economic, social and cultural needs through a jointly owned and democratically managed entity. Cooperatives are identified as collectively owned organizations that seek integral personal and collective well-being. Cooperative values and principles are essential to successful development. Cooperatives base their activity on values such as mutual aid, responsibility, self-help, democracy, equality, equity, solidarity, honesty, transparency and commitment to others. The International Labor Organization (ILO) in its Resolution 127/1966, defines the cooperative asAn association of people who voluntarily join together to achieve a common goal, through the formation of a democratically managed and controlled organization, making equitable contributions for the necessary capital and accepting to assume equally the risks and benefits of the venture in which the partners actively participate. (p. 4) Another characteristic is that cooperatives develop social responsibility without looking for profits, that is, as a consequence of the economic activity that the cooperative act implies, surpluses are generated of which, according to the cooperative principles, a part is divided according to the personal work that the members provide to the cooperative, and another part is destined to funds to avoid its decapitalization and to create a fund to strengthen the cooperatives and that are perpetuated in time.Agricultural cooperatives are societies formed by rural agro-pastoral and fishing producers (individuals or legal entities), owners of the means of production for the exercise of economic activities, without any profit motive. The agricultural activity, currently more identified as agribusiness, involves the production, processing and distribution of agricultural products. The agricultural cooperative acts in the reception, processing, storage and commercialization of the production of the associates. In general, it can take care of the entire production chain, from land preparation, animal production, to product industrialization and commercialization. The associates of this type of cooperatives are the rural, agro-pastoral and fishing producers, owners of the means of production, dedicated to these activities on their own account. The importance of agriculture goes far beyond food supply, understanding that production is not the end in itself, it is a means to satisfy consumption needs and most of the social benefits of agriculture come from lower prices of food captured by the consumer surplus. Today, agriculture must be viewed as a systemic process based on the efficiency required at each of the stages identified as primary production, providers of goods and services, post-harvest, processing, distribution and marketing of the production generated. It is considered more appropriate to conceptualize commercial agriculture as agricultural processing chains or agribusinesses rather than primary production. It is important to understand the agricultural structure, which together with the above-mentioned characteristics, the conceptualization of agriculture and the rural environment, make up the environment in which agricultural cooperatives operate. Paredes (1998), defines agrarian structure as A system made up of economic, political and social interactions, with a central core consisting of the ownership and use of land and the resources consciously needed for its development, in accordance with certain economic, environmental and social standards. In line with this definition, it is possible to identify the components of this structure in four groups: economic, social, political and managerial.The main objective of financial management is to maximize the value of the company, which for a pure capitalist means, to maximize the value of the shares, for a cooperative if it is founded on the basis of egalitarian and humanistic values, they intend to generate income to meet their needs, they work in the market sector, but under a different rationality than a purely capitalist company, a real cooperative does not intend to get rich, but to live with dignity from their work. Finally, we can see that there is an analytical poverty of economic theory and this reality generates obstacles to clearly visualize how economic corporations can be born and be economically sustainable without seeking profit. However, at this moment we can question and challenge the relevance of financial management, as it was done for the cooperative sector and specifically, for agricultural cooperatives. The need to discuss the meaning attributed to the term profit should be emphasized, since the social economy does not seek profit. Cooperatives as economic organizations must keep proper accounts, use financial and productive resources efficiently, have the necessary inputs and markets for their products, and comply with the relevant regulations and laws, among other administrative and technical tasks of financial management.However, the task of incorporating management principles, methods and tools into agricultural enterprises, and agricultural cooperatives in particular, is not a simple one. As already indicated, the concept of financial management is designed for capitalist enterprises in which the principles and objectives are different. Therefore, it is necessary to articulate the mentioned factors of financial management, agriculture, cooperative and to adapt the financial management to contribute to an efficient management of it.In taking up again the importance of financial management in agricultural cooperatives, one cannot ignore the principles, specificities and characteristics of cooperativism already mentioned, as well as the questioning that, in the field of social economy, different economic and financial policy theories are being developed for capitalist enterprises. In this sense, there is a challenge for students of economic sciences, in relation to the need to adapt their principles, techniques and tools to non-profit organizations, as in the case of cooperatives, as well as the need to adapt to the agricultural sector. As a result of this reality, the incorporation of sustainable production is reinforced, which means incorporating production techniques that preserve the soil and all of nature.This fact implies, in terms of investments and production costs, considering the associated risks, increasing productivity, investing in technology, machinery, equipment and irrigation systems that contribute to the preservation of the environment and, as a whole, increase the production costs in the sector.In addition, agricultural activity to meet the growing demand for food requires more working capital and fixed assets, these must have adequate sources of financing, and this is where financial management has the greatest strength in agricultural activity, and efficient financial management must ensure the proper use of short- and long-term funds, define the best composition of short- and long-term assets and generate results that justify the effort devoted to agricultural work.To give an example of how financial management is carried out within an agricultural cooperative, we will take a case study of an agricultural cooperative in Mexico. This cooperative specializes in the production and commercialization of organic products, microfinance services, education and training processes, ecotourism, housing construction, ecotechnology management and sustainable project development.The cooperative had to evolve, in the initial years it had a lack of economic, administrative and management advice; it was covered by agronomic experts who regularly or poorly tried to apply techniques to determine production costs and administrative and financial management. Now the company to carry out its financial management, occupy various resources such as an accounting software, have a professional in charge of such management who is a treasurer, and uses various banking services. The main financial statements used by this cooperative are shown in Table 1.No.Financial Statements1General balance2Statement of income and expenditure3Status of changes in partner participation4Results statement5Cash flowTable 1: Main financial statements used by the credit unionSource: Own elaboration with data of the cooperativeIn addition, the cooperative has been able to visualize what is shown in Table 2No.Profits1Help to solve current problems2To know the projection of the cooperative3Knowing the successes and problems of the cooperative4Leading to the solution of future problems5Knowing how to obtain and apply your resources6It helps to know the strength of the cooperative and its operationTable 2: Benefits obtained from financial managementSource: Own elaboration with information of the cooperativeFor the cooperative, its income items are loan interest, moratorium interest, investments and other performance income; expenses are grouped into administrative, financial, educational and other services. The income statement is necessary to determine the profitability and efficiency of the credit union; therefore, when analyzing this financial statement, the level that records the gain in income, as well as the capacity of the capital stock to generate surpluses. In the area of efficiency, the weight of different expense items in total expenses.As an example of the financial decisions the credit union makes in the short and long term, Table 3 shows that this involves seeking the necessary funds (financing decision) for the acquisition of assets (investment decision) that will benefit the credit union for a long period.Short termLong termManagement of credit or subsidiesPurchasing of special machinery and equipmentInventory controlDividends decision Payment to suppliersExpansion of installed capacity Fund raising and disbursementPurchase of raw materials and supplies in generalPaying in cashSell the products and expect to receive the moneyTable 3: Short- and long-term decisions made by the cooperativeSource: Own elaboration with data of the cooperativeThus, management tools become an important strategy to overcome the challenges that are shown, even in non-capitalist organizations such as cooperatives. Therefore, it is essential that the decision-making process is increasingly based on actions instrumented by documents and that, nevertheless, they comply with the cooperative principles such as volunteerism, democracy, equality, autonomy, education, information, solidarity and reciprocity. ConclusionsAgricultural cooperatives have distinctive characteristics; it seems that financial management is not necessary, given their own characteristics, size, limited resources and few transactions. However, financial management is essential to achieve efficiency in the management of scarce resources and thus contribute to ensuring the comprehensive, personal and collective welfare of their employees and their environment. In the case of cooperatives, it has been identified that there can be an economic failure if there is a lack of training and capacity to respond adequately to the technical needs of companies and demanders in general of these cooperatives, as well as the expectations of the members themselves, pointed out as a need the professionalization of management and the implementation of information and communication technologies, among others. In this sense, the importance of an adequate financial management within the agricultural cooperatives stands out.Bibliographic referencesArce, H. (1999). Presupuestos, costos y decisiones de empresas agropecuarias. Buenos Aires: Ediciones Macchi. Besley, S. y Brigham, E. (2000). Fundamentos de administración financiera. México: Mc Graw Hill.Contreras, I. (2008). Manual de indicadores para instituciones financieras IMF. Mérida, Venezuela.Emery, D. y Finnerty, J. (2000). Administración financiera corporativa. México: Prentice Hall. Gitman, L. (2003). Principios de administración financiera. México: Pearson. Molina, J. y García, A. (2006). Cooperativa ¿Qué es y cómo funciona? Caracas: Panapo. Moyer, C., McGuigan J. y Kretlow W. (2000). Administración financiera contemporánea. México: Thomson Editores. Organización de las Naciones Unidas. (2002). Desarrollo cooperativo agrícola. Un manual para capacitadores. Recuperado de http://www.fao.org/3/X0475S/x0475s00.htm#Contents Organización Internacional del Trabajo. (1966). Resolución 127: Recomendaciones sobre las cooperativas (países en vías de desarrollo). Recuperado de http://www.oti.org Paredes, C. (1998). Fundamentos de sociología rural. Barinas, Venezuela: Ediciones de la Universidad Ezequiel ZamoraSociedades cooperativas. (2006). Recuperado de http://fcaenlinea1.unam.mx/2006/1234/docs/unidad6 Van Horne, J. y Wachowicz, J. (2002). Fundamentos de administración financiera. México: Prentice Hall.0-6731000Ciencia y Progreso Publicada en línea: enero 2021, RNPS: 2477, ISSN: 2707-7098 http://cienciayprogreso.cug.co.cuVol.6, No.11, enero-marzo, año 2021 PAGE \* MERGEFORMAT101Vol.6, No.11, enero-marzo, año 2021 PAGE \* MERGEFORMAT93Francisco J. 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