Abstract
It is necessary to transform the revision of the financial and economic activities of agricultural consumer cooperatives since the current set of revision methods does not meet the needs of economic development of the system of agricultural cooperation. The development of support measures for the system of agricultural consumer cooperation in Russia formed a vicious practice of creating “pseudo-cooperatives.” Thus, one of the directions of developing the methods of revision control is the use of methods aimed at establishing the cooperative identity of an agricultural consumer cooperative. The paper examines the application of cooperative identification and authentication methods to determine cooperative identity.
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Boyko, O.V., Ostapchuk, T.V., Postnikova, L.V. (2022). Development of Methods of Revision Control of Financial and Economic Activities of Agricultural Consumer Cooperatives. In: Popkova, E.G., Sergi, B.S. (eds) Sustainable Agriculture. Environmental Footprints and Eco-design of Products and Processes. Springer, Singapore. https://doi.org/10.1007/978-981-16-8731-0_3
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