Práticas de gestão em organizações cooperativas paranaenses da economia solidária

Abstract

The objective of this study is to analyze the management practices adopted in cooperative organizations of the solidarity economy of Paraná. The study was conducted through descriptive research, carried out by means of data collection or survey.The sample consisted of 13 solidarity economy cooperatives, based in the state of Paraná, which are affiliated to UNICAFES. The data collection was done through a questionnaire containing 50 questions distributed in five blocks. As for the approach to the research problem, the study is predominantly qualitative, since it was concerned with understanding the management practices adopted in the cooperatives of the solidarity economy in Paraná and verified the perception of the respondents regarding the importance of the same in the management process. The results of the research allowed us to conclude that the main management practices used by the cooperatives are the preparation and presentation of the annual report of administration, sales control and elaboration of cash flow. The elaboration of strategic planning, monitoring of results and execution and control of budget, are still not used with much intensity in some cooperatives. Regarding the analysis of the reports and information used in the decision making, the employee profitability (contracted/cooperated), turnover of employees (turnover) and percentage of customer delinquency were identified with lesser use, while the most used are reports from the cooperative system and the financial statements.