La cooperazione sociale nell'area metropolitana fiorentina

This study proposes a reading of the financial statements of co-operatives operating within the Florentine metropolitan area, with a view to underscoring business aspects of a quantitative and monetary nature. The entrepreneurial nature of the co-operatives is taken as read, focusing as with any oth...

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Bibliographic Details
Main Author: Bagnoli, Luca (auth)
Other Authors: Cini, Massimo (auth)
Format: Electronic Book Chapter
Language:Italian
Published: Firenze University Press 2009
Series:Strumenti per la didattica e la ricerca
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Summary:This study proposes a reading of the financial statements of co-operatives operating within the Florentine metropolitan area, with a view to underscoring business aspects of a quantitative and monetary nature. The entrepreneurial nature of the co-operatives is taken as read, focusing as with any other corporate entity on assets and economic results as indicators of success. The financial statements were collected from co-operatives with their registered offices in the provinces of Florence, Prato and Pistoia for the financial years 2004-2007, and the accounts were then aggregated, reclassified and analysed. The observations on the resulting data are then broken down by province and by type of co-operative (A or B).
Il presente studio propone una lettura dei bilanci delle cooperative sociali operanti all'interno dell'area metropolitana fiorentina, al fine di evidenziarne le caratteristiche quantitativo-monetarie d'impresa. Si considera come pienamente affermata la loro natura imprenditoriale, dedicando attenzione alle risultanze patrimoniali ed economiche quale modalità tipicamente aziendale di rappresentazione e misurazione del successo. Si è proceduto a raccogliere i bilanci d'esercizio delle cooperative sociali con sede legale nelle province di Firenze, Prato e Pistoia relativamente agli anni di competenza 2004-2007, ad aggregare, riclassificare ed analizzare tali rendiconti e, infine, a commentare i dati ottenuti, articolando le osservazioni per provincia e per tipologia (A o B) di cooperativa.
ISBN:OAPEN_345112
Access:Open Access