Manual de boas prácticas para a xestión cooperativa

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    IFKZFH BJ NMFP T^@RC@FPTF^F F \JPRCK @MMTJ^FRCWF

    F |jprck bm `fincm kfp `mmtj~frcwfp bm incrm ~z~fh bj Efhc`cf j mpjz `mkrm~km pm`cmj`mkic`m

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    6 jbc ck? fn~ch >442

    @m~~j``ck hckeprc`f? Mp`f~ Ef~`fChzpr~f`ckp? Omp RmipBjpjm |j~fh bf `mhj``ck? Omp Rmip j F~rz~m Cehjpcfp

    Ifvzjrf`ck? F~rz~m CehjpcfpCit~cij? Cit~jkrf Thfkf( P+ H+ ) Pfkrcfem bj @mitmprjhfBjt+ Hjefh? @)605> ) >442

    F Zkck bj @mmtj~frcwfp Fpm`cf`ck Efhjef bj @mmtj~frcwfp Fe~f~cfpFEF@F vzj~j fe~fbj`j~ f `mhfnm~f`ck bj rbmhmp j|tj~rmp t~m`jbjkrjpbj bcwj~pmp incrmp ,`mmtj~frcwm( jit~jpf~cfh( zkcwj~pcrf~cm( |z~bc`m(ckprcrz`cmkfh+++# vzj gm~if~mk tf~rj bm Jvzctm bj R~fnfhhm vzj tf~rc`ctmzkf ~jbf``ck bjprj ifkzfh( `zklf ijk`ck jptj cfh f Bmkf If~f Omp@fnfhjc~m @fpfh( t~mgjpm~f bm bjtf~rfijkrm bj J`mkmif Gckfk`jc~f j@mkrfnchcbfbj kf gf`zhrfbj bj @cjk`cfp J`mkic`fp j Jit~jpf~cfcp bfZkcwj~pcbfbj bj Wcem+

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    IFKZFH BJ NMFP

    T^@RC@FP

    TF^F F \JPRCK

    @MMTJ^FRCWF

    F |jprck bm `fincm kfp `mmtj~frcwfp bm incrm~z~fh bj Efhc`cf j m pjz `mkrm~km pm`cmj`mkic`m

    FEF@F

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    KBC@J

    6 FKRJ@JBJKRJP J \ZPRCGC@F@CK BJPRJ IFKZFH 66

    > FPTJ@RMP BJ @F^@RJ^ CKRJ^KM F @MKPCBJ^F^ KF \JPRCK @MMTJ^FRCWF 6:>+6 F CBJKRCBFBJ @MMTJ^FRCWF? TF^RC@ZHF^CBFBJP BZKLF JIT^JPF BJ

    TF^RC@CTF@CK 65>+6+6 Tf~rc`ctf`ck pm`cfh j `mit~micpm 63>+6+> @zhrz~f jit~jpf~cfh `mmtj~frcwf 63>+6+0+ Cif|j j bjgjkpf bf gcez~f `mmtj~frcwf >6>+6+2+ Izhhj~ j cezfhbfbj bj |kj~m >>

    >+> F \JPRCK TF^RC@CTFRCWF J PM@CJRF^CF KF PM@CJBFBJ @MMTJ^FRCWF >5>+>+6+ Fptj rmp pm`cjrf~cmp >3

    >+>+6+6+ M~efkce~fif `mmtj~frcwm >3>+>+6+>+ T~mnhjirc`f bf jkr~fbf bj kmwmp pm`cmp 04

    >+>+6+0+ Gzk`ckp j ~jptmkpfnchcbfbjp bf Fpjinhjf \j~fh 06>+>+6+2+ \jprck j m~efkcf`ck bj fpjinhjfp j ~jzkckp 06>+>+6+:+ Gzk`ckp j ~jptmkpfnchcbfbjp bm @mkpjhhm ^jcrm~ j \j~jk`cf 0:>+>+6+7+ M t~m`jpm bj bc~j``ck j |jprck kfp `mmtj~frcwfp 05>+>+6+5+ Gzk`ckp j ~jptmkpfnchcbfbjp bf ckrj~wjk`ck 03>+>+6++>+>+ ^j`z~pmp lzifkmp 20>+>+>+6+ Fptj rmp |j~fcp 20>+>+>+>+ Tf~rc`zhf~cbfbjp bfp `mmtj~frcwfp bj r~fnfhhm fpm`cfbm 2:>+>+>+0+ T~jwjk`ck bj ^cp`mp Hfnm~fcp 25

    >+>+0+ Fptj rmp m~efkcfrcwmp :>>+>+0+6+ ^jezhfijkrm bj ~|cij ckrj~km :>>+>+0+>+ M~efkcf`ck fbickcpr~frcwf :+>+0+0+ M~bj j |jprck bm rjitm :+>+0+2+ Pcprjifp bj ckgm~if`ck j `mizkc`f`ck 74>+>+0+:+ T~m`jpmp bj kjem`cf`ck j ~jpmhz`ck bj `mkghcrmp+ F nzp`f bm `mkpjkpm 76

    >+>+2+ Fptj`rmp gm~ifrcwmp kfp `mmtj~frcwfp 7:>+>+2+6+) Gm~if`ck jk rjifp t~mgjpcmkfcp 7:>+>+2+>+) Gm~if`ck jk rjifp jit~jpf~cfcp j pm`cfcp 77>+>+2+0+) Fthc`f`ck bm Gmkbm bj Gm~if`ck j T~mim`ck @mmtj~frcwf 77

    >+0 F \JPRCK JIT^JPF^CFH KF PM@CJBFBJ @MMTJ^FRCWF 73>+0+6+ Fptj rmp `mij~`cfcp 56>+0+>+ Fptj rmp t~mbzrcwmp 52

    >+0+>+6+ @mit~fp 52>+0+>+>+ T~mwjbm~jp 57>+0+>+0+ \jprck bj fhif`k( prm`ap j ckwjkrf~cmp +0+0+ Fptj rmp gckfk`jc~mp +0+0+6+ Tf~rc`zhf~cbfbjp bf jpr~zrz~f bj gckfk cfijkrm >+0+0+>+ M j|`jbjkrj `mmtj~frcwm +0+0+0+ ^jkbfp bfp tj~pmfp pm`cfp +0+0+2+ Thfkjfijkrm Gckfk`jc~m 34

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    >+0+2+ Fptj rmp `mkrfnhjp j gcp`fcp 32>+0+2+6+ R~fkptf~jk`cf kf ckgm~if`ck 32>+0+2+>+ Tf~rc`zhf~cbfbjp `mkrfnhjp bf pm`cjbfbj `mmtj~frcwf 32>+0+2+0+ Ckrj~wjk`ck j fzbcrm~f j|rj~kf 35>+0+2+2+ @mkrfnchcbfbj bj |jprck 35>+0+2+:+ Jptj`cgc`cbfbj km r~frfijkrm gcp`fh 3+2 F \JPRCK BM THFKJFIJKRM J F IJHHM^F @MKRCKZF 646

    >+2+6+ Thfkjfijkrm jpr~fr|c`m 640>+2+>+ @fhcbfbj j ijhhm~f `mkrckzf 640>+2+0+ Bcijkpcmkfijkrm 645

    0 FPTJ@RMP BJ @F^@RJ^ J\RJ^KM F @MKPCBJ^F^ KF \JPRCK @MMTJ^FRCWF 6430+6 M IJBCM ^Z^FH 666

    0+6+6+ Fthc`f`ck bm t~ck`ctcm bj ckrj~jpj tmhf `mizkcbfbj 6600+6+>+ Fp jpr~frj|cfp bj bjpjkwmhwjijkrm ~z~fh 6600+6+0+ Fp pm`cjbfbjp `mmtj~frcwfp( f|jkrjp bj bjpjkwmhwjijkrm ~z~fh 662

    0+> M FPM@CF@CMKCPIM J F CKRJ^@MMTJ^F@CK 665

    0+>+6+ @mit~jkpck j fthc`f`ck bm t~ck`ctcm bj ckrj~`mmtj~f`ck 6630+>+>+ G~izhfp bj ckrj~`mmtj~f`ck 6>40+0 ^JHF@CKP @MFP FBICKCPR^F@CKP TNHC@FP? FPTJ@RMP \Z^BC@M)

    BM@ZIJKRFCP 6>00+0+6 F pf citm~rfk`cf 6>:0+0+> F bm`zijkrf`ck pm`cfh 6>:0+0+0 Fptj`rmp `mkrfnhjp j gcp`fcp 6>70+0+2 Fptj`rmp hfnm~fcp 6>5

    0+2 F CKKMWF@CK J MP FWFK@JP RJ@KMH\C@MP 6>30+2+6+ F C!B!c 606

    0+2+>+ Fp KRC@(p 6000+2+>+6+ Fptj rmp ckr~mbzrm~cmp 6000+2+>+>+ Wfkrf|jp 6000+2+>+0+ Pmgruf~j 60:0+2+>+2+ Lf~buf~j 6070+2+>+:+ Lc|cjkj tmprz~fh j j~emkmif 6070+2+>+7+ Pjez~cbfbj 605

    2 NCNHCME^FGF 626

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    T^JPJKRF@CK

    Fp `mmtj~frcwfp pmk zk imbjhm bj jit~jpf @zklf pj~cj bj `f~f`rj~prc`fp jptj`gc`fp vzj fp gfkbcprckrfp bm ~jprm bj pm`cjbfbjp ij~`fkrp? pmk jkrcbfbjp bj `f~`rj~ tj~pmkfhcprf( kfp vzj mp pjzp ckrj)e~fkrjp rjjk zklf tf~rc`ctf`ck bjim`~rc f j cezfhcrf~cf kf rmif bj bj`cpckp( j jprk bc~j`rfijkrj`mit~mijrcbfp `m bjpjkwmhwjijkrm bm `mkrm~km pm`cfh km vzj ~fbc`fk+ Fbjifcp( jk imcrfp m`fpckp( mpt~mtcjrf~cmp( mp t~mwjbm~jp j mp `hcjkrjp bzklf `mmtj~frcwf pmk m ijpz~m `mhj`rcwm? mp pjz pm`cmp+

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    f t~`rc`f kmp tmbjk t~mtm~`cmkf~( rfik tmpcnhj fbvzc~c~ f r~fwp bf gm~if`ck j f ~j`c`hf|j t~mgjpcm)kfh+ bc`c~( zk |j~jkrj bj `mmtj~frcwf rjk vzj pj~ nm |jprm~( tj~m rfik nm `mizkc`fbm~( mnpj~wfbm~(`mkgjpm~( ~jhf`ckp tnhc`fp( ckrj~ijbcf~cm( bcthmirc`m( ftfef hzijp+++

    Jprj ifkzfh t~jrjkbj pj~ zk `mitjkbcm bj tfzrfp j nmfp t~`rc`fp vzj fnf~vzjk rmbmp mp inc)rmp bf |jprck mmtj~frcwf( bjpbj fvzjhjp icp tz~fijkrj j`mkic`mp mz `mkrfnhjp ,tf~rc`zhf~cbfbjp`mkrfnhjp( j|`jbjkrj `mmtj~frcwm( |jprck bj fhif`k# f mzr~mp bj `f~`rj~ pm`cfh ,gzk`ckp bmp ~efkmppm`cfcp( m~efkcf`ck bj fpjinhjfp j ~jzkckp( fthc`f`ck bm gmkbm bj gm~if`ck j t~mim`ck#( tfpfkbmgckfhijkrj tmhmp bj rctm `mithjijkrf~cm ,t~jwjk`ck bj ~cp`mp hfnm~fcp( ckrj~`mmtj~f`ck `mmtj~frcwf(~jhf`ck `mfp fbickcpr~f`ckp tnhc`fp#+

    Fbjifcp bj tmj~ bj ~jhjwm fp tf~rc`zhf~cbfbjp bzklf pm`cjbfbj `mmtj~frcwf ,tf~rc`ctf`ck pm`cfh(`mit~micpm( cezfhbfbj(bjim`~f`cf+( r~fkptf~jk`cf+++#( kjprj hcn~m gf~fpj jptj`cfh gck`ft( jk bfp ~jfpkfp vzj f j|tj~cjk`cf bjimpr~f vzj fp `mmtj~frcwfp kmk jprk rmbm m bjpjkwmhwcbfp vzj bjnj~fk? f`mij~`cfhcf`ck bmp t~mbzrmp |j~fbmp j f ckr~mbz`ck bfp kmwfp rj`kmhm|fp kf bckic`f bj r~fnfhhm+

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    Fpm`cf`ck Efhjef bj @mmt j~frcwfp Fe~f~cfp ) FEF@F

    3

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    > EHMPF CM BJ RJ^IMP

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    Km if~`m bm T~m|j`rm JVZFH)JPTFBJHFBF? F |jprck bm `fincm kfp `mmtj~frcwfp bm inc)

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    @mmtj~frcwfp Fe~f~cfp ,FEF@F#( Zkck Efhjef bj @mmtj~frcwfp bj R~fnfhhm Fpm`cfbm ,ZEF@MRF#(

    Pm`cjbfbj Efhjef bj T~jwjk`ck bj ^cp`mp Hfnm~fcp ,PET^H# j Gzkbf`ck Ckprcrzrm Rj`kmh|c`m bj

    Efhc`cf ,CRE#( t~jrkbjpj fnm~bf~ f r~fkpgm~if`ck j fbftrf`ck bm `mmtj~frcwcpim ~z~fh efhjem j m pjz

    `mkrm~km f r~fwp bj bmzp jc|mp bj r~fnfhhm? jit~jpf~cfh j pm`cmj`mkic`m( j ijbcfkrj bcwj~pfp hcfp bjf`rzf`ck+

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    imrcwm( gfcpj kj`jpf~cm zk ftmcm j|rj~km vzj hhjp f|zbj f ckrj~t~jrf~ t~m`jbjijkrmp npc`mp j f ijhhm~f~

    f pf |jprck jit~jpf~cfh+ @mk jprf f` ck t~jrkbjpj ijhhm~f~ mp t~m`jpmp j ~zrckfp npc`fp bj |jprck

    j cithjijkrf~ pcprjifp bj ckgm~if`ck vzj gf`chcrjk f rmif bj bj`cpckp tf~f ck`~jijkrf~ f wcfnchcbfbj

    j`mkic`f bfp tjvzjkfp j ijbcfkfp `mmtj~frcwfp bm ijbcm ~z~fh+

    Jprj ifkzfh rjk tmhm rfkrm bmzp mn|j`rcwmp? tm~ zklf nfkbf pj~wc~ `mim rjpr bj fzrmfwfhcf`ck

    pmn~j mp t~m`jbjijkrmp vzj pj jprk f jit~jef~ kf f`rzfhcbfbj kf `mmtj~frcwf j tmhf mzr~f pj~ zpfbm bj

    ezf tf~f ijhhm~f~ fp t~`rc`fp lfncrzfcp bj |jprck jk bcgj~jkrjp t~m`jpmp j ~zrckfp npc`fp+ @fkrm jpr~zrz~f bm ijpim( rjkrmzpj ~j`mhhj~ bj |jcrm ~jpzicbm rmbmp fvzjhjp fptj`rmp vzj tmhf pf citm~rfk)

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    bm tm~ r`kc`mp bm pj`rm~ mmtj~frcwm( tj~pmfh bf fbickcpr~f ck( j|tj~rmp ckbjtjkbjkrjp( t~mgjpm~fbm

    bf Zkcwj~pcbfbj j |jprm~jp bj `mmtj~frcwfp+ M ifkzfh ~jbf`rmzpj f tf~rc~ bfp bcwj~pfp ftm~rf`ckp bmp

    ijin~mp bm e~ztm bj r~fnfhhm fp `mim bmzr~fp ftm~rf`ckp bj j|tj~rmp bm pj`rm~ `mmtj~frcwm( fp `fhjp

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    bjprj Ifkzfh( pjk fp `fhjp kmk rj~f pcbm tmpcnhj f jhfnm~f`ck bm ijpim+

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    Fpm`cf`ck Efhjef bj @mmt j~frcwfp Fe~f~cfp ) FEF@F

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    > FPTJ@RMP BJ @F^@RJ^ CKRJ^KM F@MKPCBJ^F^ KF \JPRCK @MMTJ^FRCWF

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    >+6 F CBJKRCBFBJ @MMTJ^FRCWF? TF^RC@ZHF CBFBJPBZKLF JIT^JPF BJ TF^RC@CTF@CK

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    >+6+6 Tf~ rc`ctf`ck pm`cfh j `mit ~micpm

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    m~efkcf`ck j bmp e~ztmp bj tj~pmfp vzj f gm~ifk+ F `zhrz~f m~cjkrf m `mitm~rfijkrm bmp pjzp iji)n~mp( m imbm jk vzj pj tj~ cnjk mp f`mkrj`jijkrmp( fp bcgc`zhrfbjp( mp `mkghcrmp j fp ~jhf`ckp gm~ifcp jckgm~ifcp+ F `zhrz~f tmhm rfkrm zk if~`m bj ~jgj~jk cf bf wcbf km pjm bf `mmtj~frcwf+ Fp km~ifp bme~ztm( fp ~je~fp bj |mem( f|zbfk f cbjkrcgc`f~ j f bjp`~cnc~ m `mitm~rfijkrm j bjpjitjm bj rf~jgfpf`jtrfnhj jk `fbf pcrzf`ck+ Fp km~ifp `hf~fp( j|t~jpfbfp kmp jprfrzrmp( km ~jezhfijkrm bj ~|cij ckrj~)km mz kmp ifkzfcp bj t~m`jbjijkrmp( ijpim kmp f`m~bmp ~j`mhhcbmp km hcn~m bj f`rfp( gfk jgc`cjkrj f

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    Jwcrf~ kmijf~ fp izhhj~jp `mim pz|jcrmp bjtjkbjkrjp( `mithjijkrf~cmp mz t~mtcjbfbjbmp lmijp ,j|+ .M~efkfkpj f`rcwcbfbjp `zhrz~fcp tf~f fp tj~pmfp vzj f`mitffk mp mke~jpcprfp. jk

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    Bjpjf~ t~me~fifp bj f`rzf`ck bc~c|cbmp f imrcwf~ fp izhhj~jp imnchcbfbj lm~cmkrfh jwj~rc`fh bjkr~m bf jit~jpf+

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    Fpm`cf`ck Efhje f b j @mmt j~frcwfp Fe~f~cfp ) FEF@F

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    >+> F \JPRCK TF^RC@CTFRCWF J PM@CJRF^CF KFPM@CJBFBJ @MMTJ^FRCWF

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    Ifkzfh bj nmfp t ~`rc fp t f~f f |jprck `mmt j~frcwf

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    26

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