Васильківський, Д.М.Міракін, В.В.Vasylkіvskyi, D.Mirakin, V.2018-03-272018-03-272017Васильківський, Д.М. Суть і принципи кооперативних форм підприємницької діяльності [Текст] / Д. М. Васильківський, В. В. Міракін // Вісник Хмельницького національного університету. Економічні науки. – 2017. – № 6, т. 2. – С. 7-10.https://elar.khmnu.edu.ua/handle/123456789/6255У статті, виходячи зі зроблених висновків, констатується, що кооперація останнім часом набуває все більших масштабів, охоплюючи усі рівні виробництва, ґрунтуючись на загальноекономічних категоріях. Розроблено методологічні аспекти теорії кооперації, які необхідно чітко визначити і враховувати те, що кооперативи є одночасно і громадською організацію, і господарським підприємством. Доведено, що діяльність кооперативів підпорядкована етичним ідеям, але в той же час кооперативи – економічні організації, і тільки завдяки господарському успіху вони чинять також соціальну дію.In the article, based on the conclusions drawn, it is stated that cooperation has become more and more extensive in recent times, covering all levels of production, based on general economic categories. The law of cooperation has never been questioned either in theory or in practice. The mechanism of activity of the cooperative, the contents and functions of which constantly change, as the transition from the initial forms to the more perfect. One of the characteristic features of the present period of development is the development of cooperation, which consistently characterizes the actual development of industrial democracy, the right of ownership of the members of the cooperative, economic freedom, both at entry and exit from the cooperative. It has been determined that profit orientation for cooperatives as market players forms the basis of healthy competition and identifying the competitiveness of business market structures, including cooperative ones. The methodological aspects of the theory of co-operation, which need to be clearly defined and taken into account, are developed: co-operatives are simultaneously both a public organization and a business enterprise. It is proved that the activities of cooperatives are subordinated to ethical ideas, but at the same time, cooperatives are economic organizations, and only through economic success they also make a social action. At present, the organizational and legal form of the agricultural production cooperative is proposed, which would be most in the interests of agricultural producers. Considering various aspects of the essence of cooperative formations, the cooperative form of management can be defined as a special form of market enterprise with an active social orientation and protection of interests of the members-owners of cooperative associations. It is noted that the cooperative is created to serve and meet the interests of its members through joint activities on the basis of the basic cooperative principles, in accordance with the general economic laws and the driving forces of social development.ukкоопераціяпідприємницька діяльністьсоціально орієнтована ринкова економікаресурсигосподарська діяльністьформи коопераціїчинники виробництваco-operationentrepreneurial activitysocially oriented market economyresourceseconomic activityforms of cooperationfactors of productionСтаття316.334.3