Uma sistemática de gestão e controle interno para cooperativas do Rio Grande do Sul: um estudo de caso

Abstract

Significant changes in market behavior arouse the need to adopt new processes and management tools in order to make organizations more competitive and sustainable. Tálamo and Carvalho (2004) to denote the creation of a new economic order based on the structuring of different ways regarding the management and organizational control. In this perspective Pinheiro and Silva (2010, p. 3) indicate that the cooperative has evolved and conquered their own space, defined by a new way of thinking man's labor and social development . Thus, the overall goal of this work is to identify and analyze the system management tools and internal control of a cooperative in the State of Rio Grande do Sul, proposing a theoretical model applicable to that type of organization . In order to provide the framework for knowledge needed to develop this work, we took the theoretical model of cooperative management proposed by Oliveira (2006). Associated with the management, we investigated the internal control procedures, defined by Crepaldi (2007). The methodological contribution this study was a qualitative study, based on field research procedures, descriptive and exploratory. The method was case study allowed investigation of deep theoretical and its practical applicability in the context of a cooperative. The techniques were adopted methodological collection, analysis and organization of data. To obtain answers regarding the issue were used interviews, questionnaires, document analysis and direct observation. Primarily for the analysis of the results were taken as some techniques: classification, categorization, tabulation, statistical quantitative percentage and essentially content analysis. Finally, based on this detailed account of the results, on the model of cooperative management and internal control tools practiced by Cooperative, concluded categorically that the methods, routines, procedures, activities, as well as all organizational assembly caters largely to the theoretical model proposed by Oliveira (2006) and, to a lesser degree, related to a medium degree, the model Crepaldi (2007) as being necessary and crucial for organizations embedded in dynamic and competitive markets, aiming at sustainability of its business in all fields. This all gave effective conditions so that one could propose a theoretical model applicable to cooperative that included the cooperative doctrine, organizational management and internal control.