Unit 3

THE COOPERATIVE
ENTERPRISE AND
MANAGEMENT
Rosalea April M. Acebuche
Reporter
 3.0.1 Illustrate and describe the management
structure of Cooperatives;
3.0.2 Reveal and discuss the management structure
of Cooperatives;
Intended 3.0.3 Enumerate and discuss the roles and
responsibilities of those in the management of
Learning Cooperatives;
Outcome 3.0.4 Determine and discuss the roles of
management in Cooperative, and
3.0.5 Discuss the manner in which the management
functions are carried-out in Cooperatives;
 The cooperative movement is far from being a
Cooperative marginal phenomenon. Currently, there are at least
Enterprise and
Management 12% of humanity are the cooperators of the 3 million
cooperatives on worldwide. As businesses driven by
values, not just profit, cooperatives

Introductio share internationally agreed principles and act

n together to build a better world through cooperation.

Putting fairness, equality and social justice at the
heart of the enterprise, cooperatives around the world
are allowing people to work together to
create sustainable enterprises that generate long-
term jobs and prosperity.
 Cooperatives are business enterprises owned
Cooperative and controlled by the very members that they serve.
Enterprise and
Management Their member-driven nature is one of the most
clearly differentiating factors of cooperative
enterprises. This fact means that decisions made in
Introductio cooperatives are balanced by the pursuit of profit,
n and the needs and interests of members and their
communities. Cooperatives take many forms and
operate in all sectors of society. Most share a unique
set of principles which keep them attuned with their
member-driven characterization (UN-DESA, 2022).
 In the Philippines, Cooperatives are mostly
found in rural and far flung areas/communities have
Cooperative Enterprise
and Management contributed to the creation of rural enterprises,
eliminated and reduced extreme poverty (Castillo &
Castillo, 2017). Cooperative enterprise (CE)
Introduction produces market goods and/or provides services in
the interest to its members, such as communities,
customers, and suppliers. The upsurge of interest in
social enterprises, and their balancing of social and
economic interests, has also led to their renewed
interest (Benavides & Ehrenhard, 2021).
 1. Organizational structure of
cooperatives
The arrangement of hierarchy in the
Cooperative organizational structure represent the
Enterprise and
Management internal governance that is geared toward
democratic control and shared decision-
The making. There is no single format for
Cooperative structuring a cooperative, because every
Managemen cooperative business is shaped to reflect the
t Structure concerns and passions of its individual
members. The cooperative organizational
structure is more democratic. Members of the
cooperative can vote on the group's mission
statement, its business methods and even its
formal structure (Hanks, 2022).
Cooperative
Enterprise and
Management

The
Cooperative
Managemen
t Structure

Figure 2. The Organizational/Management Structure of

Cooperatives
(source: Cooperative Development Authority, 2016)
 2. Powers and Responsibilities.
The powers and responsibilities of every individual in the
cooperative are specifically provided in Republic Act No.
9520.
Cooperative
Enterprise and a. General Assembly (GA).
Management
b. Board of Directors (BOD)
c. Chairperson of the Board
The d. The Vice-Chairperson of the Board
Cooperative e. Committees
Managemen i. Audit Committee

t Structure ii. Election Committee

iii. Ethics Committee
iv. Mediation and Conciliation Committee
v. Education and Training Committee
vi. Other Committees
 Secretary
 Treasurer
 a. General Assembly (GA)
This is the highest authoritative and decision-making body.
The proper functioning of this body is fundamental to ensure
the Cooperative’s efficient activity; therefore, good
The Cooperative
governance practices must ensure the timely and committed
Management
Structure participation of the Assembly members, who exercise their
right to voice opinions and vote (Villavicencio & Solares,
2019).
2. Powers and The general assembly shall have the following
Responsibilitie exclusive powers which cannot be delegated:
s. i. To determine and approve amendments to the articles of
cooperation and bylaws;
ii. To elect or appoint the members of the board of directors,
and to remove them for cause. However, in the case of the
electric cooperatives registered under this Code, election of
the members of the board shall be held in accordance with
its bylaws or election guideline of such electric cooperative;
and
 b. Board of Directors (BOD)
This is the body entrusted with the management of the affairs
of the cooperative under its articles of cooperation and bylaws (Art.
2(3), RA 9520). This body shall be responsible for the strategic
The Cooperative planning, direction-setting and policy-formulation activities of the
Management cooperatives.
Structure
As provided in the Cooperative Bylaws, the Board of
Directors shall have the following functions and responsibilities:
2. Powers and i. Provide over-all policy direction;
Responsibilitie
ii. Formulate development plan;
s.
iii. Review the annual plan and budget and recommend for the
approval of the General/Representative Assembly;
iv. Evaluate the capability and qualification and recommend for the
approval of the General/Representative Assembly the engagements
of the services of an External Auditor;
v. Appoint and terminate, based on just cause, the General
 b. Board of Directors (BOD)

vi. Review, monitor and evaluate the effectiveness of the programs, projects
and activities;

The Cooperative vii. Formulate and review the vision, mission and goals of the Cooperative;
Management
Structure viii. Establish risk management system;

ix. Establish performance evaluation system at all levels;

2. Powers and x. Review and approve the organizational and operational structures;
Responsibilitie
xi. Establish policies and procedures for the effective operation and ensure
s.
proper implementation of such;

xii. Appoint the members of the Mediation and Conciliation Committee, Ethics
Committee, Education and Training Committee and other Officers as specified
in the Code and By-laws of the Cooperative;

xiii. Decide election-related cases involving the Election Committee and its
members;
 b. Board of Directors (BOD)

xix. Act on the recommendation of the Ethics Committee on cases involving

violations of the Code of Governance and Ethical Standards;

The Cooperative xx. Ensure compliance by the Cooperative with the regulations of the
Management Authority and other statutory requirements of appropriate government
Structure agencies;

xxi. Report to the General/Representative Assembly the performance and

2. Powers and achievements of the Cooperative;
Responsibilitie xiii. Present to the General/Representative Assembly policies which require
s. confirmation as provided under the law, the Cooperative By-laws, and
regulations;

xxiv. Present to the General/Representative Assembly the financial, social and

performance reports; and

xxv. Perform such other functions as may be authorized by the

General/Representative Assembly.
 c. Chairperson of the Board
The Chairperson serves as the symbolic head of the
Cooperative. He shall:

i. Set and prepare the agenda for board meetings in coordination

The Cooperative
Management with the other members of the Board of Directors;
Structure
ii. Preside all meetings of the Board of Directors and General/
Representative Assembly;
2. Powers and
Responsibilitie iii. Sign contracts, agreements, certificates and other documents
s. on behalf of the cooperative as authorized by the Board of
Directors or by the General/Representative Assembly as
prescribed in their By-laws; and

iv. Perform such other functions as may be authorized by the

Board of Directors.
 d. The Vice-Chairperson of the Board shall:

The Cooperative
Management i. Perform all duties and functions of the Chairperson
Structure
in the absence of the latter; and

2. Powers and ii. Perform such other duties as may be delegated to

Responsibilitie him/her by the Board of Directors.
s.
 e. Committees

These are the bodies of the Cooperatives that composed of

Chairman, Vice Chairman and Secretary that are entrusted with
The Cooperative specific functions and responsibilities under the bylaws or
Management resolution of the general assembly or the board of directors (Art.
Structure
2(4), RA 9520).

Audit Committee. An Audit Committee shall be composed

2. Powers and
Responsibilitie of three (3) members to be elected during a General Assembly
s. meeting and shall hold office for a term of one (1) year or until
their successors shall have been elected and qualified. The
Committee shall provide internal audit service, maintain a
complete record of its examination and inventory, and submit an
audit report quarterly or as may be required by the Board and the
General Assembly. The Audit Committee shall be directly
 As provided in the Bylaws, it has the following roles and
responsibilities:

i. Audit the performance of the cooperative and its various responsibility

The Cooperative centers;
Management
Structure ii. Monitor the adequacy and effectiveness of the Cooperative's
management and internal control system;

iii. Review continuously and periodically the books of account, financial

2. Powers and
Responsibilitie records, and policies governing internal control, accounting and risk

s. management to ensure that these are in accordance with the

Cooperative principles and generally accepted accounting procedures;

iv. Review the internal audit report of the Cooperative;

v. Follow up actions on the internal and external audit recommendations;

vi. Discuss the result of the internal audit with the Board of Directors;

vii. Submit reports on the result of the int

 As provided in the Bylaws, it has the following roles and
responsibilities:

i. Audit the performance of the cooperative and its various

The Cooperative responsibility centers;
Management
Structure ii. Monitor the adequacy and effectiveness of the Cooperative's
management and internal control system;

2. Powers and iii. Review continuously and periodically the books of account,
Responsibilitie financial records, and policies governing internal control, accounting
s. and risk management to ensure that these are in accordance with the
Cooperative principles and generally accepted accounting procedures;

iv. Review the internal audit report of the Cooperative;

v. Follow up actions on the internal and external audit

recommendations;

vi. Discuss the result of the internal audit with the Board of Directors;
 vii. Submit reports on the result of the internal audit
and recommend necessary changes on policies and
other related matters on operation to the General/
The Cooperative Representative Assembly;
Management viii. Review, approve or amend the report and
Structure
recommendation of the Ethics Committee involving
violations of the Code of Governance and Ethical
2. Powers and Standards if the remaining members of the Board of
Responsibilitie Directors fail to act on said report and
s. recommendation within a period of thirty (30) days, or
the violation is committed by the majority of the
Board of Directors; and
ix. Perform such other functions as may be prescribed
in the By-laws or authorized by the
General/Representative Assembly.
 Election Committee. This shall be composed of
three (3) members to be elected during a General
Assembly meeting and shall hold office for a term of one
(1) year or until their successors shall have been elected
The Cooperative and qualified. Within ten (10) days after their election they
Management shall elect from among themselves a Chairperson, Vice-
Structure Chairperson and a Secretary. No member of the committee
shall hold any other position within the Cooperative during
his/her term of office with the following functions and
2. Powers and responsibilities as provided in the Cooperative Bylaws.
Responsibilitie
s.
i. Formulate election rules and guidelines and recommend
to the General/Representative Assembly for approval;
ii. Recommend necessary amendments to the election
rules and guidelines, in coordination with the Board of
Directors, for the General/ Representatives Assembly's
approval;
iii. Implement election rules and guidelines duly approved
 iv. Supervise the conduct, manner and proceedings of
election and other election- related activities and act
The Cooperative on the changes thereto;
Management
Structure v. Canvass and certify the results of the election;

vi. Proclaim the winning candidates;

2. Powers and
Responsibilitie vii. Decide election and other election-related cases
s.
except those involving the Election Committee or its
members; and

viii. Perform such other functions as prescribed in the

By-laws or authorized by the General/Representative
 Ethics Committee. This Committee shall be
composed of three (3) members to be appointed by the
Board of Directors. Within ten (10) days after their
appointment, they shall elect from among themselves a
Chairperson, Vice-Chairperson and a Secretary who shall
The Cooperative
serve for a term of one (1) year or until their successors
Management shall have been appointed and qualified and without
Structure prejudice to their reappointment. No member of the
Committee shall hold any other position in the Cooperative
during his/her term of office. As provided in the
2. Powers and Cooperative Bylaws, it shall have the functions and
Responsibilitie responsibilities:
s. i. Formulate, develop, implement and monitor the Code of
Governance and Ethical Standards (CGES) to be observed
by the members, officers and employees of the cooperative
subject to the approval of the Board of Directors and
ratification by the General/Representative Assembly;
ii. Conduct initial investigation or inquiry, upon receipt of a
complaint involving violations of the Code of Governance
and Ethical Standards;
 iii. Submit report on its recommendation together
with the appropriate sanctions, to the Board of
The Cooperative Directors for its proper action, or to the remaining
Management members of the Board of Directors, if the violation is
Structure committed by any member of the Board of Directors.
Provided, that if the remaining members of the Board
of Directors fail to act on the report within a period of
2. Powers and thirty (30) days, or the violation is committed by the
Responsibilitie majority of the Board of Directors, the Audit
s. committee shall act on the same; and
iv. Perform such other functions as may be prescribed
in the By-laws or authorized by the Board of
Directors.
 Mediation and Conciliation Committee. This
Committee shall be composed of three (3) members to be
appointed by the Board of Directors. Within ten (10) days after
their appointment, they shall elect from among themselves a
The Cooperative Chairperson, Vice Chairperson and a Secretary who shall serve
Management for a term of one (1) year or until their successors shall have
Structure been appointed and qualified and without prejudice to their
reappointment. No member of the Committee shall hold any
other position in the Cooperative during his/her term of office.
2. Powers and As provided in the Cooperative Bylaws, it shall have the
Responsibilitie following functions and responsibilities:
s.
i. Conduct mediation-conciliation proceedings and
services;
ii. Formulate, develop and improve the Conciliation-
Mediation policies, guidelines and program and ensure its
proper implementation;
iii. Monitor Conciliation-Mediation program and
processes;
 Education and Training Committee. This Committee shall
be composed of three (3) members to be appointed by the Board of
Directors and shall serve for a term of one (1) year, without
prejudice to their reappointment. Within ten (10) days after their
appointment, they shall elect from among themselves a Vice-
The Cooperative Chairperson and a Secretary. The Vice Chairperson of the Board of
Management Directors shall act as the Chairperson of the Committee. The
Structure committee shall be responsible for the planning and implementation
of the information, educational and human resource development
programs of the Cooperative for its members, officers and the
communities within its area of operation. As provided in the Bylaws
2. Powers and of the Cooperative, this committee shall have the following functions
Responsibilitie and responsibilities:
s.
i. Keep members, officers, staff well-informed regarding
Cooperative’s goals/ objectives, policies & procedures, services, etc.;
ii. Plan and implement educational program for coop members,
officers and staff;
iii. Develop promotional and training materials for the Cooperative;
and
 Other Committees. The Board of Directors may create
such other committees as may be deemed necessary for the
operation of the Cooperative.
Secretary. The Secretary of the Cooperative
The Cooperative shall:
Management
Structure
i. Keep an updated and complete registry of all
members;
2. Powers and ii. Record, prepare and maintain records of all minutes
Responsibilitie of meetings of the Board of Directors and the
s. General/Representative Assembly;
iii. Ensure that the necessary actions and decisions of
the Board of Directors are transmitted to the
management for compliance and implementation;
iv. Issue and certify the list of members who are
entitled to vote as determined by the Board of
Directors;
 v. Prepare and issue Share Certificates and maintain
The Cooperative the share and transfer book;
Management vi. Serve notice of all meetings called and certify the
Structure
presence of quorum in the conduct of all meetings of
the Board of Directors and the General/Representative
2. Powers and Assembly;
Responsibilitie vii. Keep copies of the Treasurer's reports and other
s. reports;
viii. Serve as custodian of the cooperative seal; and
ix. Perform such other functions as may be prescribed
in the By-laws or authorized by the Board of Directors.
 Treasurer. The Cooperative’s Treasurer shall:

i. Ensure that all cash collections are deposited in

accordance with the policies set by the Board of Directors;
The Cooperative
Management ii. Have custody of funds, securities, and documentations
Structure relating to assets, liabilities, income and expenditures;
iii. Monitor and review the financial management
operations of the cooperative, subject to such limitations
2. Powers and and control as may be prescribed by the Board of Directors;
Responsibilitie
iv. Ensure the maintenance of full and complete records of
s.
cash transactions;
v. Ensure maintenance of a Petty Cash Fund;
vi. Maintain a Daily Cash Position Report; and
vii. Perform such other functions as may be prescribed in
the By-laws or authorized by the Board of Directors.
 General Manager. The General Manager of
the Cooperative shall:

i. Oversee the overall day to day business operations of

The Cooperative the cooperative by providing direction, supervision,
Management management and administrative control over all the
Structure operating departments subject to such limitations as
may be set forth by the Board of Directors or the
General/Representative Assembly;
2. Powers and
ii. Assist the Board of Directors in the formulation of the
Responsibilitie Cooperative's Development Plan including Annual Plan
s. and Budget, Programs and Projects, for approval of the
General/Representative Assembly;
iii. Provide systems and procedures in the
implementation of policies;
iv. Implement the duly approved plans and programs of
the cooperative and any other directive or instruction of
the Board of Directors;
 General Manager. The General Manager of the
Cooperative shall:

v. Provide and submit to the Board of Directors monthly

The Cooperative reports on the status of the cooperative's operation vis-
Management a-vis its targets and recommend appropriate policy or
Structure operational changes, if necessary;
vi. Represent the cooperative in any agreement,
contract, business dealing, and in any other official
2. Powers and
business transaction as may be authorized by the Board
Responsibilitie of Directors;
s.
vii. Ensure compliance with all administrative and
other requirements of regulatory bodies; and
viii. Perform such other functions as may be prescribed
in the By-laws delegated by the Board of Directors or
authorized by the General/Representative Assembly.
 The general manager is the figurehead and spokesperson for
the cooperative, representing the firm to external stakeholders.
The Cooperative The manager is also a leader, guiding the activities of the employee
Management
Structure group and is also part of the overall leadership in tandem with the
board of directors (Kenkel, 2019). Cooperative managers
Role of implement the cooperative business’ policies set by the board of
Management directors. Managers initiate and adopt short-range plans of the
in Cooperative
cooperative, while the board of directors sets the long-range goals
Operations
for the business. Employees report to the managers because the
managers are in charge of carrying out everyday operations of the
business. In turn, managers coordinate and control daily business
activities and employees (Park & Engelke, 2019).
 Cooperatives exist to achieve economic and social
objectives desired by their members. Such organizations
The Cooperative are governed democratically by members who use their
Management services, which should create a sense of ownership.
Structure Cooperatives typically pursue not only economic goals,
but also social objectives designed to benefit members’
Role of interests. However, to be successful, they must
Management recognise the importance of aligning the cooperative’s
in Cooperative interests with members’ roles and interests (Ghauri et
Operations al., 2021). Cooperative businesses (co-ops) can be a
great way to address economic development needs. In a
cooperative, people pool their resources and share
ownership and decision making. Co-ops prioritize
community benefits, like job stability, over short-term
gains. So, they are widely used to reduce poverty and
promote gender equality, health, and environmental
sustainability (Pacheco et al., 2022).
 In reality, managing a cooperative is different from other
types of business as ‘Decision- making techniques are identical,
but the cooperative’s objectives are different; therefore, the
manager’s conclusions will be different’. Cooperative principles
The Cooperative and objectives present a distinctly different managerial premise.
Management That premise is revealed in more detail through the
Structure
following perspectives an executive must acquire to be
good cooperative manager:
Role of a. Adjusting decision-making to a business where the
Management customers are also the owners
in Cooperative b. Dealing with complex issues of equitable treatment of
Operations owner-patrons
c. Working in a service-oriented organization is a
spotlighted atmosphere
d. Cooperatives have unique management implications of
business ownership and control
 According to Steve Paul Jobs, cofounder
of Apple Computer, Inc. (now Apple Inc.), and
The Cooperative a charismatic pioneer of the personal
Management
Structure computer era (Levy, 2022), simple can be
harder than complex: You have to work hard to
get your thinking clean to make it simple. By
Cooperative
understanding and learning to apply these
Managemen
universal principles, you are more likely to
t Functions.
excel as a manager in any organization (Davis
& Reilly, 2021). Overall however,
management embodies four (4) functions of
Planning, Organizing, Leading
(Directing/Motivating) and Controlling
(Kenkel, 2019).
 Management is defined as the art of getting
things done through people. It is known as the
process of utilizing the diverse type of resources
The Cooperative
Management
(material, finance, people and time) in the purpose
Structure to achieve competitive advantages and the end
result targeted by the organization. It equally
involves the aspects of good a planning, organizing,
Cooperative leadership and controlling of organizational
Managemen members and materials to efficiently meet the set
objectives of an organization. In the context of
t Functions. cooperatives, the four management functions is a
combination of elements existing in a cooperative,
which include ideas, processes, facilities,
instruments and human resources which effectively
provide the best services to their members.
Management functions are also defined as important
element in decision-making in cooperative entities
(Singh et al., 2020)
 a. Planning
Planning determines where the
The Cooperative organization is going and how it will get there.
Management
Structure It sets organizational objectives and goals,
forecasts the environment in which objectives
must be accomplished, and determines the
Cooperative approach by which objectives and goals are to
Managemen be accomplished. Planning is used to
t Functions. determine a policy and the procedures for
putting it into effect and usually consider
several alternatives. Each should be judged on
the basis of its economic or competitive effect
and accompanying problems.
 Planning function has a significant relationship with the success of
cooperatives:
i. Preparation phase systematic needs assessment—helped reveal
complexities in a setting’s structure, culture, and PA-related
behaviour. The use some techniques in the process, such as using
The Cooperative their university network, a peer-to-peer approach, snowball
Management sampling, or establishing a partnership with other institutions.
Structure The “door-opener” or “bridge-builder”—that is, identifying a key
community member mediating contact between the target groups
is considered the strongest recruitment facilitator, especially in
the cases where projects’ target group were hard-to-reach
Cooperative populations (i.e., socially disadvantaged women). These
Managemen individuals are key assets for the CPP (Sommer et al., 2021).

t Functions. ii. Development phase Neutral moderation is recognized as a core

pillar at this stage, guiding the process by activating all
attendants-members’ competences and resources in a balanced
manner. Moreover, a moderation tandem with additional training
can facilitate effective group dynamics during sessions.
Providing sufficient information on communication and
collaboration rules, as well as the rationale for using the
participatory approach in the project, is mandatory for the
brainstorming session. This provision facilitates process
transparency and can stimulate active participation—especially
by representatives of vulnerable population groups (Sommer et
 b. Organizing
This process of establishing worker
relationships allows workers to work together
The Cooperative to achieve their organizational goals (Sommer
Management
Structure et al., 2021). Knowing the governance of a firm
is important in understanding how it functions.
In an organization such as a Cooperative,
Cooperative decision rights are allocated between those
Managemen internal to the firm such as shareholders,
t Functions. boards of directors, manager, and those
external to the firm such as outside auditors,
regulatory agencies, analysts, and other
stakeholders. Organizations are designed to
create jobs that address certain tasks which
must be accomplished, and these jobs include
varying levels of authority to decide how to
 The authority to make decisions can be broken down
into a series of steps. An organization:

The Cooperative 1) Seeks proposals to use resources such as

Management capital, labor, and structure contracts to assign
Structure
the resources to the appropriate user,
2) Makes a decision to choose the appropriate
Cooperative proposal,
Managemen
3) Implements the decision, and
t Functions.
4) Monitors the performance of the
implemented decision, and rewards
accordingly.
 Steps 1 and 2 are often called decision
management while steps 3 and 4 are called
The Cooperative decision control. Organizing is concerned with
Management determining the specific activities needed to
Structure
accomplish the planned objectives and goals;
grouping the activities into a logical pattern,
Cooperative framework, or structure; assigning the
Managemen activities to specific positions and people; and
t Functions. providing means for coordinating the efforts of
individuals and groups. Organizing is a bridge
connecting the planned objectives to specific
projects for accomplishing these objectives.
 c. Leading
This function involves articulating a vision,
The Cooperative
energizing employees, inspiring and motivating people
Management using vision, influence, persuasion, and effective
Structure communication skills (Davis & Reilly, 2021). Leading
involves the social and informal sources of influence
that you use to inspire action taken by others. In
Cooperative cooperatives if the elected officers and manager are
effective leaders, their subordinates will be enthusiastic
Managemen about exerting effort to attain organizational objectives.
t Functions. In leading, directing through motivation concerns the
people side of the organization. Cooperatives are
people-driven organizations, from the standpoint of both
employees and members. An important factor in the
success of a cooperative is the presence of capable and
dedicated leaders. These are the people expected to
provide guidance and support to the cooperative
(Betonio, 2020).
 d. Controlling
Evaluate how well you are achieving your goals,
improving performance, taking actions. Put processes in
place to help you establish standards, so you can
The Cooperative measure, compare, and make decisions (Davis & Reilly,
Management 2021). One of the fundamental principles of cooperatives
Structure is that they are controlled democratically by the members
who use them. "Democratic" is most often defined as one
vote per member1, regardless of investment in or volume
Cooperative of business conducted with the cooperative. A cooperative
Managemen is a user/owner (democratically) controlled form of
business; however, in most cooperatives, members cannot
t Functions. make all the decisions directly. Members exercise control
over a cooperative directly by voting at membership
meetings and indirectly through election of a board of
directors. State Incorporation Statutes require the board
to manage the cooperative and give it wide latitude in
doing so. The board also may be restricted by provisions
in state statutes, articles of incorporation, and bylaws
that specifically reserve control of certain matters to the
membership
 d. Controlling
Controlling is a crucial aspect in order to remain
competitive and to ensure the delivery of quality
product and services to their customers. Control of
The Cooperative financial aspect is also important to avoid business
Management
Structure
failure. The conduct of regular supervision,
observation and checking is used as a controlling
method by most cooperatives board members in order
Cooperative to make sure that the implementation of strategies
goes according to the plan (Mina et al., 2022;
Managemen Mukhtar & Habibi, 2020). Controlling function is
t Functions. significant to the success of cooperatives. A manager
spends up to 95 per cent of the time communicating.
Good communication is essential to coordinating the
organization’s human and physical elements into an
efficient and effective working unit. In controlling,
management monitors the progress of planned
activities. If progress is lagging, necessary
adjustments are made. Controlling is the check-up