READING AND ANALYSIS OF SOCIAL COOPERATIVE BUDGET VALUES: THEORETICAL REFLECTIONS AND EMPIRICAL EVIDENCE

This paper deals with social cooperatives and tries to highlight their importance in the province of Rimini. Differently from cooperatives that are mutualist organisations born to satisfy the needs of their members, social cooperatives rise to satisfy a community need, or rather to pursue a general interest of the community, such as promotion of the human being, prevention of social isolation of certain parties, sensitisation to determinate social strife. We analyse social cooperative in the province of Rimini with a model that analyses the added value. This model allows us to study cooperatives, both on the wealth production level, as well as on the wealth contribution to the Rimini community. Moreover this analysis contributes to better position cooperatives within the economy of the province, to clearly define their value in economic terms.