SIG-CONT: ferramenta contábil de gestão de cooperativas

Abstract

Agrarian cooperatives present a diversity of management problems, among them the lack of accounting control and understanding of this tool by the managers of the enterprise in a selfmanaged way. In this sense, the accounting-based management control system is essential for improving administration, making it more competitive and generating new management opportunities in a participatory way in decision making and structuring organizational strategies. The general objective of this work is to demonstrate the importance of accounting as a strategic tool for self-management, based on the development and implementation of a management information system that will facilitate the control of the accounting actions of the Cooperativa deFruticultores de Abaetetuba (COFRUTA, in english, Abaetetuba's Horticulture Cooperative) lack of safe and efficient control mechanisms needed to conduct the enterprise, providing information to compose cash flow, annual report and equity through the launch of fixed assets and their monthly depreciation. The methodological process took an interdisciplinary approach, focusing on qualitative research procedures using methods and techniques that will involve the accomplishment of bibliographical research, documentary research, field research, participant observation, interviewing, with the development of SIGCONT: Cooperative Management Accounting Tool. SIG-CONT is a set of controls capable of generating accounting information necessary for COFRUTA's decision-making processes, supporting planning, control and organization functions in a timely manner for decisionmaking.