Marcelo Resquetti Tarifa

Gestão cooperativa, ambiente institucional e sociocultural: o caso Brasil-Paraguai

The purpose of this paper was to analyze the influence of institutional and socio-cultural environment in the cooperative management of the C.Vale – Agroindustrial Cooperative, compared to the most representative units located in Parana, Brazil, and the ones located in Paraguay. The analyses of the institutional environment were based on the New Institutional Economics, with emphasis on the Douglass North’s theory (1990) analisaabout the institutions and occurred with in loco interviews in each cooperative unit that was covered by the sample. The analysis of the cultural environment was based on the characterization of the organizational culture of each cooperative unit, according to the Competing Value Model, developed by Cameron and Quinn (1998), that typifies it in group culture, innovative, market and hierarchical, applied to the same managers, through online electronic questionnaire . The analysis of the social environment was based on the theoretical concept of social capital and the respective characteristics identified in the units by adapting the model proposed by the World Bank study group (BM), prepared by Grootaert et al. (2003), through the content analysis of the interviews. As a result to the established problem it was concluded that, even C.Vale being a single cooperative, there are influences of the institutional and the socio-cultural environment in the process of management of the cooperative units in Parana and Paraguay. Finally, according to the grouping proposal of the cooperative units based on the collected data, four specific clusters were identified.

Estudo do perfil, conhecimento, papel e atuação do controller em cooperativas.

Estudo do perfil, conhecimento, papel e atuacao do controller em cooperativas. Objetivo O objetivo deste trabalho e mostrar o papel do controller e suas funcoes, nas cooperativas agropecuarias do Estado do Parana. Com o aumento da complexidade na organizacao das empresas, criou-se a necessidade de um controle ge-rencial mais efetivo, o que provocou mudancas nas funcoes do controller. Em vista dessas mudancas, ha uma carencia de estudos sobre o papel do controller, especialmente no contexto organizacional brasileiro. Metodologia A metodologia e baseada na aplicacao de um questionario a 21 profissionais com atuacao nas cooperativas agropecua-rias do Estado do Parana. Resultados e Conclusoes Dentre as funcoes citadas, sao mais frequentes as relacio-nadas a custos, planejamento e controle orcamentario, ela-boracao de relatorios gerenciais e fechamentos contabeis. Dentre as habilidades e competencias foram lideranca, ini-ciativa e flexibilidade. A atitude citada com unanimidade foi etica. Implicacoes Praticas Esses resultados podem servir coimo insumo para a especi-ficacao de recrutamento e capacitacao de controllers, seja pela area de gestao de pessoas, seja por um profissional que deseje melhorar a propria empregabilidade. Palavras-chave Controladoria, Controller, Perfil, Habilidades, Cooperativas agropecuarias. Study of Profile, Knowledge, and Performance of the Controller Role in Cooperatives Objective The aim of this study is to show the role of the controller and its functions, agricultural cooperatives in the State of Parana. With the increased complexity in the Organization of companies, created the need for a more effective manage-rial control, which caused changes in the functions of the controller. In view of these changes, there is a lack of stud-ies on the role of controller, especially in organizational con-text. Methodology The methodology consists of bibliographic surveys were car-ried out on the controller and the controller, seeking to un-derstand some aspects relating to the exercise of the Office, such as: functions performed, skills required and academic training, while weaving comparisons with the theoretical framework. Note the theme presented, the research that has guided this study was exploratory, carried out with applica-tion of questionnaire to professionals with expertise in agri-cultural cooperatives in the State of Parana, we used de-scriptive statistics to analyze the data. Results and Conclusions The results show the existence of controllers with profes-sional experience, computer knowledge, domain of one or more foreign languages and ability to work under pressure and in a team, communication and leadership skills. Practical Implications In terms of controlling as practice, and identify the profile, the role and the work of professionals in controllership, the study indicated that the ability to work under pressure and in a team is associated with the exercise of the function, in fulfilling the institutional mission and face the inherent challenges of the cooperative sector, making the powers and duties of the complex controller and adding value to the profession and status. Keywords Comptroller, Controller, Profile, Skills, Agricultural cooperatives.

CADEIA DE VALORES NA GESTÃO DE CUSTOS: UMA ANÁLISE ESTRATÉGICA EM COOPERATIVAS AGROPECUÁRIAS PARANAENSES

The aim of this study is to analyze the strategic context in the value chain cost management in agricultural cooperatives in the state of Parana. The contribution to the state of the art theme is directed exploration of the literature produced by different authors related. The strategic and competitive analysis seeks to identify which items make up the value chain of organizations and their influences on the execution, planning and control your costs. The methodology was characterized as an empirical-analytic study conducted by survey research, collection, observation and data analysis. The choice of the sample for sending questionnaires directed to the representative of the agricultural sector in Parana and Brazils economy. Considering the limitations of the research, it was noted that the link between the different activities of agricultural cooperatives, begins in the acquisition of raw materials to after-sales of products developed by them. Thus, the different strategies on cost management of these companies, if considered in strategic cost analysis can result in competitive market advantage.

Chain of Values in Cost Management: A Strategic Analysis in Agricultural Cooperative Paraná, Brazil

The aim of this study is to analyze the strategic context in the value chain cost management in agricultural cooperatives in the state of Parana. The contribution to the state of the art theme is directed exploration of the literature produced by different authors related. The strategic and competitive analysis seeks to identify which items make up the value chain of organizations and their influences on the execution, planning and control your costs. The methodology was characterized as an empirical-analytic study conducted by survey research, collection, observation and data analysis. The choice of the sample for sending questionnaires directed to the representative of the agricultural sector in Parana and Brazils economy. Considering the limitations of the research, it was noted that the link between the different activities of agricultural cooperatives, begins in the acquisition of raw materials to after-sales of products developed by them. Thus, the different strategies on cost management of these companies, if considered in strategic cost analysis can result in competitive market advantage.