Dissertação
Uma sistemática de gestão e controle interno para cooperativas do Rio Grande do Sul: um estudo de caso
Fecha
2013-08-08Registro en:
SCCOTT, Carla Rosane da Costa. A SYSTEMATIC MANAGEMENT AND INTERNAL CONTROL OF COOPERATIVE SOCIETIES OF RIO GRANDE DO SUL: A CASE STUDY. 2013. 127 f. Dissertação (Mestrado em Engenharia de Produção) - Universidade Federal de Santa Maria, Santa Maria, 2013.
Autor
Sccott, Carla Rosane da Costa
Institución
Resumen
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.