| Summary: | This article offers some recommendations to improve the efficiency of the cooperatives pointing out the deficiencies and irregularities in the management and administration as well as in the effective control of the supporting personal to the assigned tasks. It treats about the hidden arty-crafty and tricks which wait for us when we control or do not control, when we delegate or have been delegated, as well as team work. We point out how to analyze the pros and contras of these situations and how to proceed in each case. We also tell, as an effective procedure to improve the efficiency or the cooperatives, the control of the production and the material and human resources, due to the fact that the working climax is in danger in not few organizations. Accountability is one of the most vulnerable branches. In this activity there are inadequate primary data that make possible the manipulation of counts as to hide illegal events. Amen of the money in safe and the goods of value to which sudden archly are not made, these are some of the fissures that incite wrongdoing. To resolve such challenges are some of the premises in the bring up to date of the Cuban Economic Model.
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