Elaboración del balance social cooperativo en la Cooperativa de Ahorro y Crédito Minga Ltda., utilizando la metodología de la Alianza Cooperativa Internacional, año 2012

Abstract

The present thesis is a social and cooperative balance of the Credit and Cavings Cooperative Minga Ltda., by using the methodology of the International Cooperative Alliance, 2012. An analysis of social compliance of the ACI model was carried on, based on the seven principles of cooperativism discussed which include periods from January to December of 2010 and 2011. The information was collected from primary sources, including financial statements, internal regulations statutes, and minutes of meetings, records of income and expenses, and personal interviews. For the statistical analysis the Social Balance Sheet 3.01 program of ICA and Microsoft Excel was used. The obtained results show the participation with popular sector organizations and solidary in the development of communities. The cooperative provides opening to all people without any discrimination; the control is exerted by all the members of the institution; the capital of the cooperative is common property of all its members and the added value is distributed to the cooperative members, workers and the community. On discussing of the cooperative financial situation can be mentioned that, it has obligations with other institutions without affecting its autonomy. It is important the institution must improve certain aspects related to education and training of its membership, gender equity in access to positions of control and environmental affairs. It is recommended the use of this model which will serve as a management tool strengthen the cooperative identity and its presence in the community.