Publicación: Desafíos de la competitividad del sector cooperativo en el contexto colombiano
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This article is presented as a result of the research project "Socio-economic impact of the cooperative financial sector in the social economy of the region (Tolima – Colombia)," it was developed by the Planaudi Research Group of the Universidad Cooperativa de Colombia, Ibague headquarters, Public Accounting Program, funded by the Committee for the development of the Conadi research. The project was framed in the accounting, management and innovation lines and also cooperative and solidary social sector. The research allowed determining the level of competitiveness of the cooperative sector in Ibague, and the literature analysis enabled to expand its discussion at the national level. In order to obtain information, it was applied a structured instrument with a clear objective, called the competitiveness Matrix, designed based on the ISO6001 Technical Quality Standard of 2008. The research approach was quantitative and its scope was descriptive, given the depth of the analysis of the variable object of study. The instrument was applied to 63 cooperatives in Ibague, selected according to the information provided by the Chamber of Commerce in the city already mentioned. The results obtained from the application of the competitiveness matrix permitted to conclude that companies of the cooperative sector of Ibague are at a level of competitiveness that is 75%, with a rating of 3.73 taking into account a scale from 0 to 5. When evaluating the management processes, was found at the level of competitiveness of 73%, corresponding to a rating of 3.65. In the operating processes, the result was 3.69 with a level of 74% and in the support processes it was 3.86, which represented 77% of the level of competitiveness.