Overview

Co-operatives generate income and advantages for their members, as they were created to combat the concentration of capital and distribute the resources obtained in a way that provides for the common good of all those who form a co-operative. The application of accounting management tools within co-operatives is of great importance for their development and to guarantee a system for controlling operations, thereby enabling equal rights for all members. The purpose of this study was to show how management accounting can be applied in co-operatives. A case study was carried out at COOPCAFA in the municipality of Triunfo - PE, which integrates the means used to achieve the proposed objectives, emphasising the importance of this study for the academic world, for new scientific research, for cooperatives and for society. The results obtained from this work have added knowledge and value to the cooperative and that the cooperative members can be assessed by management accounting and thus make the necessary decisions using the information and plan new goals and strategies, improving the quality of the goods and services provided.