TUMAINI UNIVERSITY DAR ES SALAAM COLLEGE

SUBJECT: COOPERATIVE ACCOUNTING: INDIVIDUAL ASSIGNMENT NAME: SHABANI REHEMA KAGOMA LECTURE NAME: MR. MGOMBERE COURSE: CERTIFICATE OF ACCOUNTANCY AND BUSINESS ADMINISTRATION SUBMISSION DATE: 11TH, JUNE, 2012

Question: Case study of womens cooperative business Analyse the case study. Is this a good cooperative group business? What should this group do to improve its business? Is this group operated along cooperative lines?

Coperative-Implies working or acting together for a common purpose.This purpose is usually a socio-economic goal. 1. Is this a good cooperative group business? No,This is not a good cooperative group business. 2. What should this group do to improve its business? In order to improve its business,members of business should have the following; Education,members of group should have business education which guide ways to produce in order to manage their profits.Education make members to become aware of cooperative business.This group of womens cooperative business should have enough business education in order to purchases their produce in a specific maner. Market,enable members of cooperatives to sale their products in a systematic ways.That is system should implement customs to buy products with good relationship among them.The machines used in their business are always stay idle for many days at a time when there are no orders to process because there are not good market for their finished products or goods. Short-term loans,Loans helps cooperatives to increase its capital.when capital increase the profit also increase.Loans enable Cooperatives to buy new machines which lead to incease in production.A women cooperative business had no loans to improve their business that cause decrease in profits on their business. Shortage facilities,Cooperative members should have advanced and modern warehouses to store their raw materials and final products at a systematic way.Examples of warehouses which cooperative must have are stores and godowns.That storages enable products to be stored safely and at clean environments.Occurance of poor storage it make bad relationship

among their customers.When customers leave out it result into the decrease in profits of the business.The women cooperatives business had no good facilities because use 60,000 Baht to repair the roof of the shed so that it is not a good way of storage. Equal Participation in resource,Cooperatives should cooperate in any measures that helps to maintain their cooperation.Among the cooperatives, one will not appear to be a monopoly than others.That case implement that profit which will get to base in one side compare than others.In womens cooperative business Mrs Thor provide 90,000 Baht to startup business itself without share with others.Member.She spent 30,000 Baht to get a rice noodle machine and spent another 60,000 Baht to repair the roof.In Womens cooperative business there were no equal participation in their resources. Therefore the womens cooperative business should follows all explanation above in order to improve their cooperative business.

3. Is this group operated along cooperative lines? This group is not operated along line due to the following reason below; No open and voluntary membership ,Members of cooperative are not forced to become member of a group.Every member should be given enough business education in order to operate and measure the important part of cooperation .In Women cooperative business there are no open and voluntary member among themselves.Because only Mrs thor learnt about government scheme.She provide itself 90,000 Baht to start-up cooperative women groups,other members become blind on their cooperative. No democratic control,Cooperative should base on equal and equality of all cooperatives members.Among cooperation no one will appear to have a high voice than others.cooperative members group should have equal dividends to every member for a difference purpose.This enable to implement development of their cooperative.We see that in groups of womens cooperatives business Mrs thor become monopoly than other womens.She offered group member to use large covered shed in the front of her house to make the noodles. No limited interest on share capital,the profit and loss must shared on groups members of cooperative through shared capital.That enable present of enable size divident among the member of cooperative.In groups of womens cooperatives business there was not limited interest on share capital because mrs thor only provide 90,000 Baht to start-up cooperative women group.This show that members may not divided equally interest because their capital were provided by Mrs Thor unless they shared business cooperative. Non-cooperation among cooperatives members ,Among the cooperative members should apply in efficiency of work like changing difference ideas about cooperative.No one will appear to become director than other.All cooperative are responsible to their

business.Not only responsibility but also understability among themselves.A women cooperative business there were not cooperation among cooperatives because mrs thor

wishes to apply for another orders after machines stays idle for many days at a time when there were no orders,The members of cooperative group cannot find continuous employment.Through that problem member should sit and discuss what to do to solve that problem.Beside Mrs thor should do without thinking wether a good idea or not. No promotion of Education to the members,Education is very important part to the business cooperatives.It helps every member to become aware of their production and a specific way of getting a profit.Without enough education about business the cooperatives can get big lose in their business.A women cooperative business,members had no education of cooperative business,only Mrs thor who leant about a government scheme.When machine stayed idle for many days Mrs Thor only wishes to apply for another CPD to make

banana,chips because she is the only one who understand about ways of conducting business and that intend to place in her yard. Generally,A women cooperative groups should follows the principle of business

cooperative which guidelines for their cooperative business in order to produce in a specific way so as to get high profit.

Reference Books 1. Cooperative Principle and Accounting By Prot A.G.Mwangamila 2. The Ecominc of cooperatives & Enterprises By F.Helm 3. Cooperative and Rural Development in East Africa By C.G Widstrand 4. The work of Cooperative Commitee By Peter Yeo