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Library
Manual for the Preparation of a Budget for a Cooperative
Topic : Community-based Finance
The preparation of a budget in a cooperative is considered by many cooperative leaders and members as a very difficult task. This manual shows that it is possible for everyone in the cooperative to prepare an annual budget.
The manual is divided into two parts:
- The first part deals with a single-purpose cooperative budget. The manual discusses the nature of a cooperative enterprise and shows how to prepare the budget for consumers cooperatives, marketing cooperatives, saving and credit cooperatives and producers cooperatives.
- The second part of the manual examines the annual budget of a rural multi-purpose cooperative. It distinguishes the preparation of the budget into three levels:
- Members level budget
- Cooperative department level budget
- General expenses level budget
Complete with numerous examples, typical of Israeli cooperatives, the manual walks through many useful calculations and cash-flow tables. The manual uses a realistic approach to cooperative budget preparation placing importance on the fact that the cooperative is financed by and held accountable to its members.
- Resource type Guideline
- Author Galor, Zvi
- OrganisationThe International Institute Histadrut
- Year of Publication1996
- RegionGlobal
- LanguageEnglish
- Number of pages27 pp.
- Keywords Budgeting, Cooperative