| Summary: | The work has as objective to analyze the economic results - financial of the non agricultural cooperative “The Kitchen" as alternative for the local development in the Island of Youth, for that to leaned in the economic techniques - financial existent, as well as the comparison, among the access prices to the raw material and the prices of sales that are established for the state gastronomic entities and the non agricultural cooperative. Of the analyzed numbers it was known that the cooperative has difficulties to face its debts, it doesn't generate the sufficient utilities that it allows him to have immediate and available liquidity, the prices that they market exceed in 20% to the established ones for the gastronomic state entities, reason that is impacting in a direct way in the decrease of its sales, the tribute doesn't stimulate to that they want to pay it because it is the same quantity that for the state establishments when they have different gain margins; however, even with this context, they have been able to diversify their services to others enterprises, to conceive actions for the rescue of the history and traditions pineras and it is a generating source of employments.
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