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Financial Planning: Its Importance and Contribution for the Management of Cooperative Enterprises Imprimir E-mail

 

Reisdorfer, Vitor K. /  Koschewska, Sandra R. /  Salla, Neusa G.

Universidad Regional Integrada del Alto Uruguai e das Missoes

Ciencias Contables y Administración

URI- Campus Santo Ângelo

Rua Universidade das Missoes, 464 - CP 203-98.802-470 Santo Angelo – RS – Brasil

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SUMMARY

 

The objective of this article is to evidence the importance of the adoption of financial planning for the production cooperatives, based in the Misiones region and its effective contribution in the management of those organizations. With the current market dynamics and the constant changes of competitive atmosphere, the cooperatives also need to change, and, in times of changes, one needs plan quickly. Agility, efficient budget, use and adaptation of the forecasts, analysis and effective information management, are the key for managing the change process and to achieve the planned performance. Broadly adopted in large private enterprises, Financial Planning is a highly important management instrument in the decision  taking process. Yet, very few are the cases of cooperatives, here highlighted are the production ones, which have as a practice the elaboration and maintenance of a financial planning. Planning facilitates the anticipation of the decisions and solutions, avoiding waste on behalf of the organization. In synthesis, we try to present the importance of maintaining an appropriate financial planning to the reality of the management of  production cooperatives, just as the contribution that will bring about the regional development, because healthy management of those cooperatives generates wealth, employments and they contribute for the effective and sustainable growth of the region. 

 

 

KEY WORDS: Financial planning, Production Cooperatives and Regional Development. 

 

 

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