Publicación:

Aplicación de control de gestión a la cooperativa de trabajo asociado solución de Audio y Video – SAVI

Resumen

Solidarity organizations or non-profit entities are associations that are endorsed by the Colombian political constitution; created by the will of its associates, democratically organized, that provide a service to the community, characterized by principles such as autonomy, self-management, education, equity, mutual aid, democracy; Because they are non-profit entities, there is no distribution of profits among their members, but they are destined to fulfill their objectives for all the Cooperative's interest groups and are part of the country's economic development. This research work seeks to present a proposal in a solidarity economy organization, which consists of a management control system or tool for corporate sustainability, for this purpose the Audio and Video Solutions Associated Work Cooperative - SAVI It will serve as a reference for this process, which will be developed through the following stages, namely diagnosis, design and presentation of the proposal; This is a qualitative descriptive research through a case study in order to know the current state of the cooperative in terms of its management and thus be able to design a Balanced Scorecard, as a mechanism for organizational strengthening.