Controle interno: um enfoque gerencial na cooperativa dos produtores de mel, insumo e produtores da agricultura familiar - COOPEAPIS

Abstract

This work was based on the relevance of the cooperative presents the sustainable development of the Alagoas hinterland region, especially regarding the role of Cooperative Honey Producers, Petrochemicals Producers and Agriculture Familiar- COOPEAPIS this regard. The study was aimed to analyze the internal control actions on a managerial perspective in COOPEAPIS in order to provide a better development of its activities, to aimed at both identifying the actions of internal control, diagnose the main problems arising from not using the internal control and propose tools that contribute to the management of the cooperative's shares. The methodology used in the research in question is an exploratory-descriptive study in COOPEAPIS to a greater understanding of this analyzed organization, an overview of the whole cooperative, focusing on its internal control, was presented a contextualization of concepts of cooperativism, accounting, internal control. The cooperative movement is a movement that is part of life in society, cooperation is present in many ways when it exposes about people working together for common goals is in this respect that the cooperative operates. Research has shown that this organization plays an important role in the development of Alagoas hinterland region, but in relation to its internal control, despite actions that demonstrate this fact, it was found that has some weaknesses that hinder further progress. This work presented simple management tools that enable greater internal control for the cooperative management, it provides minimizing their weaknesses and maximize their potential.