Proceso de disolución y liquidación de la Cooperativa de Vivienda Los Manzanares, San José de Tapi, del cantón Riobamba, provincia de Chimborazo

Abstract

The present research is focused in the “Dissolution and Liquidation Process of the Cooperativa de Vivienda Los Manzanares, of San José de Tapi, from Riobamba Canton, Province of Chimborazo”, which fulfilled its objectives of creation and their members decide its dissolution and liquidation in order to avoid administrative expenses. This process has been developed in order to comply the procedures give in the liquidation process observing the legal regulation established by the Superintendence of Popular and Solidarity Economy and its Regulations. The research includes the liquidation analysis to fulfill the social goal, applying methods and techniques helping to familiarize with the problem situation, such as: questionnaires applied to all people linked to the activity, i.e. its members; plus the observations and interview to the manager; as a corollary some conclusions and recommendations are included. As a part of dissolution and liquidation process were observed; rules, laws, policies, and procedures used for this purpose according to the cooperative reality, determining the documentation presented was uncompleted for the lack of knowledge of this process causing delays and members discontent for the increase in administrative expenses even though the cooperative has already achieved its goal. Finally, it is recommended to the cooperatives which are in similar situation consult and apply the procedures of liquidation used in this case and thus to fulfill with all formalities required by the Superintendence of Popular and Solidarity Economy and its Regulation.