Publicación: Control de gestión en el área financiera de las cooperativas de trabajo asociado
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This article focuses on analyzing the financial structure of the associated labor cooperatives that are reported in the Supersolidaria database in Colombia. This in order to identify if a management control system is implemented within these. In order to carry out the investigation, an information survey of the named database was carried out in the last reported years, where it was possible to identify countless organizations that have flaws in their reports where the most problematic are the Labor Cooperatives Associate or Production Cooperatives. Through a quantitative investigation, it was intended to respond to the objectives set; how to characterize Associated Labor Cooperatives; Identify the flow of resources of the associated work cooperatives through the financial indicators reported by these same organizations.