The production of Consorzio A.O.A. S.c.r.l. is mainly characterised by industrial tomatoes, which are placed entirely in the processing industries. The activity of the O.P. is identified, mainly, in the following phases: – programming, – bargaining, – production, – control, and – marketing of the tomato. To this end, the O.P. has an organisational structure that supports its members in all the above phases. The organisational structure is made up of 6 units under contract with permanent employment contracts. The O.P. also avails itself of external professional advice to meet the needs of technical-agronomic, as well as in accounting, tax and labour matters. In short, the O.P. takes care of the contractual aspects for the marketing of the product, on-the-spot quality controls, institutional relations, in the exclusive interest of members and in compliance with the principle of mutuality and not-for-profit operation, as enshrined in the laws on cooperation. The association shall market the products of its members and distribute the net proceeds from sales to them. For accounting purposes, the main activity is the invoicing of the product delivered with reference to the contracts signed with the Processing Industries (sales account) and in the acquisition of the invoices issued by the Members of the Cooperative (purchase account).

The cost incurred for this management is guaranteed by the Members through the payment of a specific contribution approved and regulated by the Ordinary General Meeting of Members (Article 22 of the Articles of Association). These contributions are exempt from all taxes pursuant to Article 9 of Law 674/98. In 2001, the reform of the CMO began, incorporated into Regulation (EC) No 449/01 and Ministerial Decree of 26 April 2001, which provides for EU aid to be paid directly to agricultural producers through first-rate associations and cooperatives. Within the time limits provided for by the regulations in force, the O.P. submits an application for aid for the quantities of tomatoes delivered, in accordance with the provisions of Regulation (EC) No 449/01 and Ministerial Decree of 26 April 2001, by producers through the Member Cooperatives. In addition, on 15 September 2001, the Regional Government of Campania submitted an Operational Programme for the five-year period 2002-2006 to the competent department in accordance with Regulation (EC) No 2000/96 and subsequent amendments and/or additions. This programme provides for the payment by the EC, through A.G.E.A. and the competent Campania Region Department, of a public contribution equal to 50% of the costs incurred for the implementation of the actions included in the Operational Programme.