Cooperativismo Passo a Passo 2015

8/20/2019 Cooperativismo Passo a Passo 2015

1/100

COOPER TIVISMO

P SSO P SSO

VOLUME 1

EDUCAÇÃO COOPERATIVISTA

Referencial à constituição de cooperativas no Estado de Goiás.Objetiva informar e instrumentalizar grupos interessados na

constituição de cooperativas em diferentes ramos


2/100


3/100

COOPERATIVISMOPASSO A PASSO

VOLUME 1

EDUCAÇÃO COOPERATIVISTA


4/100

Publicação do Sistema OCB/SESCOOP-GO

Pesquisa coleta de dados Modelagem: Gerência de Desenvolvimento de CooperativasRedação, edição e arte: Assessoria de Comunicação

mpressão: Gráfica Aliança lustrações: Cartilha Cooperativismo - Ministério de Agricultura, Pecuária e Abastecimento (2012)

Av. H com Rua 14, nº 550 – Jardim Goiás – CEP: 74.810-070 – Fone: (62) 3240 2600 – Fax: (62) 3240 2602

e-mail: [email protected] | www.goiascooperativo.coop.br


5/100

"Se uma grande pedra

se atravessar no caminhoe vinte pessoas quiserem passar, não conseguirão se,

uma a uma, procurar removê-laindividualmente. Mas, se vinte

pessoas se unirem e fizerem forçaao mesmo tempo, sob a orientação

de uma delas, conseguirão,

solidariamente, afastar a pedrae abrir caminho para todos"

Theodor Amstad1851-1938


6/100

MENSAGEMDO CONSELHO

G=I, HG =MTS G=GHW, G@ @== =GH=G G I=T H =, I===M @ HG Y@= == H [=. &, H = , U = H G GG H@ U= HGZ = @=TS, H@ G =GV@=,H H@ == G G=I , @

W= II=. HK== H=@G @, G= 5` =W= G=I=G d EHTS, @TS =@TS d, =G@ CB/EC- H= 9_ =TS CG=?CG=I=@ . C@ H@ I H@ H@=H@ ==G, H=TS GM HTZ G=I Q=TS G=I=G, ==@G @ IG =C@@G 130, @ 2009, =TS = 12.690, @ 2012,

U@ I =@G =G G #HGC@= EG =P (#H). ==G =GH, G= = =I== @ M WGH.

GKG IS H G =G =I HG= Q G@PG=, =W=, HG=, I == G=I=G, =TS, GU =GTZ G=GH=TS, =G ==TS G=I CB-.

A CG=? CG=I=@ @ V= =@=TS =@G G=I=@, @ H= G=@H =@G [@ G=I IWH @ =G@ CB/EC-, G IM@= G @ II=@G G=I=@ @ =P.

B =GH!

6

COOPERATIVISMO PASSO A PASSO


7/100

7



8/100

8


Capítulo 1

Capítulo

2Capítulo 3

SUMÁRIO&@ C 06

C('-E1-.A%"3ANb( !",-i+"CA D( C(()E+A-"/",&( 11A = TS 12 H G=I=@ 14

DE,E'/(%/"&E'-( D( C(()E+A-"/",&( 19 G=I=@ @H 20 G=I=@ B= 21 G=I=@ @ =P 23

Capítulo 4 (+A'"3ANb( D( ,",-E&A C(()E+A-"/",-A 39CG=I 1\, 2\ 3\ H 40CG=I G= H TZ G=I 40=MTZ G=I 41

Capítulo 5 ,",-E&A DE +E)+E,E'-ANb( D( C(()E+A-"/",&( 43EG= GTS G=I=G 44=G@ CB/EC- - I=T G Q G=I 49EG= GTS == G G=I 53

C('CE"-(, E D(.-+"'A C(()E+A-"/",-A 25CTS 26CG=I 26C 27CG=I=@ 28+@ G=I=@ 28=W= G=I=@ 32 G=I=@ 35W@ G=I=@ 36D= G= CG=I=@ 37= G=I=@ 38


9/100

9


Capítulo

6F.'C"('A&E'-( DE .&A C(()E+A-"/A 55A@==GTS H@ G=I 56EGHGH =M= 56

A@= 58A@= =P= (A) 59A@= EKG=P= (AE) 60A@= E= (AE) 60D=G= H C A@==GTS 60C F= 62

AHGGS @ G=I 63=MTS *H =- * 64EGGHG = 64+=@G G 65DI, ==G == 66

Capítulo 7 )A+-"C.%A+"DADE, DA E&)+E,A C(()E+A-"/A 69D=== =G@ G=I 70=== =T G G=I HG @ 71

Capítulo 8 %E",%ANb( C(()E+A-"/",-A '( B+A,"% 73= = W= G=I=@ 74

Capítulo

9C(',-"-."Nb( +E",-+( E F"%"ANb( DE C(()E+A-"/A, 81

+H==G P= G=GH=TS H@ G=I 82EG G=GH=TS, =G ==TS G=I 83

Capítulo10 "'F(+&ANcE, C(&)%E&E'-A+E, 89C@ HG==M FAE? 90D= GV= G=I=@ 92A M G=GH H =I===M@ H@ G=I 94


10/100

10



11/100

CAPÍTULO

1

CGKGH?=MTS !=GX=

CG=I=@

11



12/100

12


A = TS

D =@X= H=@G = H@, @ P G=@, @ =, TS W= G @ H. A TS GI =GW =. AT TS = =, H @ I HGI@ T @ H. D @=, @= H @[GH TS, @ G

@ =MTS G G=I, ==G @ G=I=, H,==I=H@G, S = WI.

EK G G=I @ H@ =HTS G H H I=IV= H=G H G=I, I G=H= H=@ @ =,@ H H G=@ @ GWG= === W=G TS ==.

A =GX= H@= G H H@ P G=I TS H=SP @= . EK@ = S I EW=, +@ , @=G@G, , &= AG, @ H @ I I=@ TS

T, , GH= @T Q H I=IV=. @@ IH=H G@, GI H @= I=, HTS

@= G =I G. @ = II=@G I G=,H M @ H @S H@ S @= H==G G = HTS. F= H H=@ I @G G, H @T@ HG=GH= T G H@ @PH=.

A G= GS, @@ H = H=, G G ==H G @H G. E @ GG=I I=I= G=TS @ HTS, H G=I=@, @ GG=I

II=@G =H=GP= HG =, @= PG= =G=I.A =@ =GX= G=I=@ S G@ H@ G W=, U@,IP= HG. E @GP U HG==M K H G=I=@ GI HH=@G =H= =I =. IGG @@, , G=I=@ @.

H=@G G=I=@ @ G@ H @ =GX= G, IG UH 19, H = = I=I= =@G @HT @H G, @ V= +IHTS HG=. A @= H H@ @HTKG@. G, H =M @ @H, H H Q @PH=. A


13/100

13


@=MTS G GVKG= =H @ IP= = @W=. G GS H @@ K= =[G= H H @ =G=G

HTS @ @. H=@G @PH= I =@H=H @=

G, @ H@G HTS GVKG= @ . =HG==MTS H=MTS M @ H @H=G @W=, H K=@ H G @ @H G= =[G= @HGH, I=@ = I @S , @ G =K P= I=I.

= +IHTS HG= S =TH I@ == H G GI H G:

lEKTS G =TZ HH@ I=;lEKG G, 16 18 ;lC=TZ =H G;l

CGGTS =T @H @ @S @= G;l @ @H.

A @=MTS =[G= =H @ =@G G, HG , @IH @ @ @, @=U= G=I =H =. A G= GS, @T@ H= =@= =MTZ(==G, =TZ P=, G=I H @[GH), H @I=@=I==TZ H@ @HT =, Y@= WG=. EG ===G=I HI@ H@=== G@ @ =MTS G H@.

O G GKG H G=I=@ @, @ G=I M GQ P= =GHTZ == Y@= I=I= G.


14/100

14


=V IH=P= G=I=G, +G J HH@G @=U= KTS G. =H @W= =[G=, J IH H @PH= @ GG @ H=. #P G GG @ M. A=@, IH K@ @ H X= @ HH H@=M G @PK=@. A === @= G@ @:

^ +HM=H G @, H @U= 17

=P=, 10,5 , @ =@HGR, H@GH P= G;^ 'S @=G=H H =T @ 10 G@ =H

GH=G ;^CGH=H IV- T HM= P= H

I =@G IGHP= T =K;^ A@H I= GH PG= I==P= =U=G;^ *H = I@ =TS =[G=

@, @GI H P= G=HH H P=.

OS PRECURSORES DOCOOPERATIVISMO

Robert Owen (1771 - 1858)

'5 7G5@S 5 7=TZ9 H6H@55 9 G565?


15/100

15


DG @W= HH @=G G=, C FH= SH G=I= H H @W= G=I. =H FT, A@, HWT , GH @ HG G=I=, K =I W=. G@HH @ KTS G. K=V= I@ FH=

=@= H@ @ =, H , H@ I @= I=I G @@=.A H == @G GI H @H eGU=f.

GU= @ Y= HGH==G, H @=G==@ @ G =, HG=GH= e @H= H= @UG= @== I=T G=If ( =@GTS, I=, H=@G, =H@=TS G),= H@ @=G IWI= GR G = , HG=GH= @G=TS TS.

' H G, HG==MI H@G =@ ==G=I=G, @H= H =@ HG==M I=T @ HG. e

=G=G = @ @W= G@= H, H H@ @H@ GP@ @G= GHTS H @ H =. E P @= @H= = H GV = @GG, H @ @@UG= H =@ GG@G =G H P= S.f

F= H== @H=G HG ==G, I =G, G GG @ @G, G= G HG, G= HTS =@G @=, H@H @= H=I.

E=@, +G J G@H H =[G= H@ U= Y= @. HG =I@ @= eHf =GI@ H I= = @ G. & H I==H = =I. C@ @= W= =@G P=, H =G H=P=, H HGH H@G =@G G. C@ =, @ H G HG Y@= =@ WI=@= G. H = , G= @H= =@ =M,G== H@ I =G@ = H W @H. = H@ = G @, e@ =G=TS T, , =G, G=, W H f,=@ = , G=I@G, eI H@= @ =TZ G, @ @ @ H=TZf. E@ 1838, J @HH- A@U= 'G, HH @H= 'I @=, @ H =MI:H@ HGVG= G=I =G, @ H @HTS H@ = KG@G=H Q H = , S, = =G H X= G.

Charles Fourier (1772 – 1837)


16/100

==@ = = H@ XG G=I=@ H@ G. C 300 G=I H@, =H=I GZ +, @ =M @ == G == =, GS H= +G J. F= G =G


17/100

17


=G =@ =G=G, H= B = @ =GITS EG @=, I= I =TZ @ @==TS @= =Y@=.

B I =I V=, =P- @ == PI TS G GG @= HTS (=G=G) H H M@ G=GH@G H=@ @= H G (P=). CHG@G, HI- @ =HG=T ==, =- H==, GG HH=, HG P=.

=MI =TS =TZ, @ H G==G = =GP= @= HTS (=G). E =TZ =@ @G ===G @@ @, = H@ GGHG ==M EG. E@ H@=@= @@G, @==G =@ @ EG, @, GS

= @ @, GS G == = HM= =G X= =.

( H?G ?WH= G= ? =TZ =@ =I== @ GV G:

@ P=;HG G=GH=TS H@ I G= G =GV= P=G G = Y@=;@ G= H==TS I H=@G, @ G=I H= KS =TZ @= @=S I =H =TS I =TZ.

A == G B =@G@ @ = GZ +, H=G=GHW@ =G@PG=, G=I I H, =M@ =@=G=I H @ H=@G G=I=@ @H.

=@= G=I

A =@= G=I G=GHW @H H=H @ + (&G,G), @ 1844. F= @= +7


18/100

18


=W= == == +.==@G = @ ==, GZ @T@

HG =@= H P= =M H@ G I=, H =G= @:^ A= H@ @MU@ @H=GP= I I=Z, H G;

^ C@ GH= G= @@ H @ @@HGH@G @ H =TZ @UG= =;^ == @HGH HG H G=I H I=G,

@ H H G=I@ @ G H H@ HTZ ==;

^ G= @= HT @-G, @ @ H HH G H= HG=I @@ @;

^ =M T HTS, =G=H=TS HTS II @==GTS @PG= HGG=P= @=@G.

G=I @ =MTS = G @= G=I + G@@-, G=@G, @ =W= CG=I=@ &H=.A H=, HG, @= KG, TZ = G @ G

G=TS H =@ G H@ = H =H GWG= G Q =[G= H KI@ @S G. = A@MU@ == + H HTS @ G @ @-G = Y@= H H. G=@ GG X=. @= H @W==GI @ @MU@ G=I. E GWG= == X= @ G=I = H@ === H = == + G=I VK=G.

D @, =@G =I== G H@=, G=GH= H@ IWH =T G X= G=I. C@ =@G G=, @ G =V= H, @ G=I, G= G HGH.E I @ G HGH H@ H@G ===G=I [@ X=. ' = 1847, = P G= 110 , @ 1849, HG= X= P 392 . E@ GG =@G, == + H@II = Y@=, @ HG @Y=. C@ =, TSH- Q ==H G H U, G @H

G=I=@ @ GG=I HG II=@G Y@= =.


19/100

19


CAPÍTULO

2

DI?I=@G

CG=I=@


20/100

G=I=@ @H

C@ H=@G = == +, =G=I=G = =@= @H. AGH@G, H@ @ G GS= H@ G=I.

A =MTS 'TZ = (') G@=H 2012 @ A

G= CG=I. ' GH=, ' HH G= G=I=@ @ H@ =G@ II=@G @= HG =P=. A =G=GH=TS @@G=I =@H G=H=TS G=I @I=@G G=I=G @H= HTS M, G= TS G .

G=I=@ U = =G=@G =@GG H G@ @TS II=@G HGGPI. A G=I GS G = = , @G H =@GR=, =@GTS, [ GU I=T ==, GG. H G=M G=I U G H, U@ GTS I=T @==MTS HG, S @ @ =W= I

H ==@ @= GS ==.D @ 2012 =MTS 'TZ = A=@GTS

A=HGH (FA, = @ =V F8 58 A;=7H?GH9 (;5=M5G= ), H =IG, G=I =@ 100 @=Z @ @ G @H,20% @= H @ @HG===. E@ 2011, 300 @= G=I G=I@GH@G $ 1,6 G=S, H H=I Q @= @= @H dE (AC, 2011).

E@ IP= W, G=I S GH @ =I G=I=:^ ' A@, 18 @=Z S = Q

G=I U=G, H H=I 21% HTS;^ ' B=, G=I S PI= 40% B W 6%

GG KGTZ W;^' CP, GV =GG, H@ U @@ H@ G=I U=G;^ ' C=, 91% @=U=G S @G= =G@ G=I;^ ' CU=, 71% S H G=I;^ ' E, G=I & M@ G, @ =,

@= =G = H=@G G@UG=;^ ' EG =, G=I G@ 80% HTS

G=W=. AU@ =, @ G=I H I@ =

20



21/100

G=I=@ B=A HGH TS B= U = W =MTS

GHH, @ H G T, , G= =G, G HG G=I=,@ G @ H I =W.

CGH, =@= ===G=I G=I=@ =M, B=, G=I@ H =@@ 1841, G= == V B=G #H=, =G=I HTS H@ Y=(FGU=) HTS H@, TS C FH=, H@ H G=I=@. E@ 1847, @U= V # &H= F=I, G == FH=, HH Y= M C=G=, P, =M @ G=I.

A?;H@ =@= G=I H;= B=?

1889

CG=GHW =@= G=I H@ H G@ =G B=,@= = CG=I EY@= FH=P= [= HG, EG &= =.

1891

FH A=TS CG=I E@ C@= Y= =@=, EG S H.

UG= @= H;^ ' FT, G=I @ HP= U=G G@ @=;^ ' h=, 12,3 @=Z S @@ G=I

G=W= PI= K=@@G 22% =GHM= W;^ ' *HV=, G=I GV@ H=G @: 70%

U, 76% G=W=, 90% =G 95% S;^ EG @= =G@ P= @H, G@- =G@

G=I: D=, CP, D+, A@.

D @ [G=@ +GX= 300, G ==M A=TCG=I G= (AC) H= @ 2011, @= 1 =S GSII= @ G=I H@ @, @ , =G HG, @@ H@ T ===G=I, H= @ G H@ == G @U=. E@ G@ = @ =G= G=IG=H@ @ GG, H@G @-G = @H, @ W=G @HGH= ==.

21



22/100

22


1895

CG=GHW CG=I CH@ C@=, EG @H.

1902

C@ =G G HWG HWT A@G, = H =@= G=I U=G +H, =M = 'I GX=, += H.

1908

C= CG=I AW += &= - C=@, @ H, GCG=, H =@=G =G=.

A G= GS, H=@ I @H= H @@ G=GX= =,

@ = =S H W, GW@H A@G, @ X=G @ H@, U=G, HTS HTS.DG =I G=I H =G=I A@G, G-

= CG=I C=K E@= E@UG=@ 'I GX=, @= == ==, H U =@= @ U=G A@U= G= @=G= @ H=@G B=. D += H, CG=I=@ CU=G +H GH IP= HG EG B=. ' U 50 60, ==@G, G=I=@ GI G=I KS B=, G- @ HP=.

CP= GH?A G=I @@ G=I= @= I= G @=,G- @ =I @G = ==, @ G=I KS =@G, G H.

D @ =G@ CB (2014), GH@G, B= G @ @= 6,8 @=G=I, =G=HW @ 13 @ G=I= H @@ @= 11,5 @=Z =, @= 340 @= @ @=.

A G=I GV@ @G ===G=I =@GR= =HS = B=. @ GG =GG W, [@ = G=IG @= 5% HTS ==. @ @W= , G=@-H @I=@G H @= 46 @=Z , H , [@ H= 20% GG == (CB, 2014).

G=I=@ I@ H@= H =HS =, Y@= HGH, H@ @ X= @= I=PI II=@G HGGPI HTS. @I=@G G- H G==TS @PG=, =V= HG@=, @ G=I @I II=@G Y@= @-G = G H , HG@G, @H= @ H GP ==.


23/100

23


G=I=@ @ =PE@ =P, G=I=@ G@ H = = HTS

KS G= W U 40. H =@G GP =

=G==MTS W H@ I =I=S G. ' U, G=I GH=H@ @= @= IG H@ @ =G.

E@ H =W=, G=I=@ G=M G H V= I GH. A CG=GH=TS EG =P, 1946, @ H G= 36,G= =@H= G=HGP= G G=I. EG G =@= @ =G=I G=I=@ EG =P. @G G=I= G=I, G@, GI =GH G= A=HGH EG, @= HDG@G A=GV= CG=I=@. XS IIH H G HTS G=I=G, H HG@ =@= G=I =. &H=G

@ ===G=I WG= G@G G EG, H =@=I @ I=HG, @== IM.A =@= G=I H;=@ @ =P G= 1949, U@, G H@

H G@. I IIH H@ G @ G=I GM =@=G =P, S @G @ =GTS I EG, @ G@U@ =@G IGU= HTS W =S. A GV =@= G=I @ G=GX= =@ G=GHW =@=G =G= . ' @H=W= += , ==G CG=I G= U= A=HG, @ @T 1949, @ G=I G 5 @= @W= @ H@ P 150 @= G. E G=I = H GP=

GH @ =P, P @ H@ H = 400 =HG =G=. D, 106 @ Q =S , I= Q ==H G, @ G, G X= G=I H@ X H =TS.

DH HG G=I @ H @@ W. =@, @ HH, =@=G H, @ @= 1949, H@ CG=IAHP= GW, = @@ @. E G=I GH 51 @W= e Hf, @ =KH K=G= @ HGH 1957. A= @ 1949, = HHG G=I =@=G M CX +=, =GH =S G = H@ GW, @ @ CG=I +H CX +=, HG@U@ HH GU 1957.

' U 50, @ H IP= G=I U=G H , U 60, H=@ =@= G=I HP= H@. CGH, @G U 70, HI I GHGHTS G=I=@ =. F= H G=I W H=@ @ H@ I G Y@=, =M HTS S G UG=, ==@G H HG =. #P @= =Z EG, G=I=@ = Q G=I= HP= S HGGH @ @@ T.


24/100

24


A G= 1970, = U=G H =HGH @=M ==@ =@G G=I @ GHGH @== @= X= H @ @TS ==G GU=, G . @G@= G=I=G H W. @ H @ H HG==M

TS, T Q === H HG, = HP=. @ H U W, = G=G@G = G H, H @ G=I G==TSH. =M@G @= @G G=I=@ = H@, U=G =, ==@G, S G=I@ @@ =TZ II=@G.

' = U 80, X =MTS C CG=I=G B==, @1988, @ G=I U=G H @[GH, @ HV= =TS HG H=, ==@G, G=GHW@ H X= G=I. @U@H=@ = @ =, @ G Q ==H =G@ = U. =@G H@ W = H@ G

H I@ G=I H@ , G=@G, @. ' 80,H@ G@U@ G=I G, =M G= === @@U=, GX, GK=G G.

D=G =HGR= IHG=I G=I=@ = G@TZY@= WG= [G=@ G@, I @=V=, = === H@ I G @I=@G G=I=G =. I- H@ =HV= IM @= @G =GTS, HTS @ @H= =@ @ =@TS @ G U=G, @ H @= G@ = = GH. A@@ Q = @, GTZ H TZ G=G

= =IG=@G U=G .A- @I=@G G=I=G =, ==@G QH = QG=I= HP=, HTS GG @ HGS @=G, IGG@ =, H G @==GTS G=I H@G = =W= ITS H GH=.


25/100

CAPÍTULO

3

C=G DHG=

CG=I=G

25



26/100

26


O @UG H ==IWH, @W= H @H=, @ =G

@H, G=GH@ H@ @=@G. 'G @, ==G G S=H= HG T U G= G H =GG, TS HG==TS G=I= =MTS (C'EDE+, 2003).

=@, TS G= @ PG= TZ @HG @ HG H GV@ @@ =GH=G, H HG @H G, H ==H ==I=H= H =I===M=@ H=G HG @. E@ HG I, TS, G @ H G@ @= G =@ HG H@ @@ G=I.

H A=T CG=I G= (AC, 1995), G=I U H@=TS HGY@ H H@, IHG=@G, G=M

=TZ = Y@=, == HGH= @H, @= H@@ = G=I @G=@G =. G= 4` = 5.764/71 G=M G=I @ =

, @ @ GHM HW= X=, GHM =I=, S H=G QV=. S G=GHW G I=T =, =G=H=- @= = H=G GWG=:

AS IHGP=, @ [@ ==@=G =, I=@=== GU= GTS I=T;=== =G =, G HG-G;

COOPERAÇÃO

COOPERATIVA

I.

II.

G= G=I=@ @ H V=, U =@GG T @I=@G - H ef, =G, =W= I, GU

W@ H GP-. A @= XK=@ P=.

C G=I=@


27/100

27


, G@U@ @= =, U H@ G H HH, == HH G=I= Y@=, H = =I@G H@G=I G== G=I@G H I= =GP=. ', H =MG=I @H @@, H@= ==, ==G I HS =G Q H =TS.

DG @, = U @G=I == G=GH=TS K=GV= H@G=I. E U ef G== H I= =GP=, M H @, @ = H @@= == M H H ==G .

COOPERADO

=@=GTS [@ HG-G =G =,HG, U@, G=@G =GU= ==, =@ @= H H@=@G G=I ==;=== HG-G =G G=, G Q =;

=H= IG, G=I G=, TZ TZ G=I, @ KTS H KT@ G=I= U=G, G =GU= ==;*HXH@ H=@G =TS A@= [@ =, S =G;+G WH= KW=, =@G Q TZ=M =, I =TS @ GP= A@=;=I==== H +I A=GV= U=

EH= =;'HG= WG= ===@=TS ==, = =;GTS =GV= =, , H I=G GGHG, @ G=I;g @=S = =@=G Q === H=S,G, TZ GTS I=T.

A G=I S =MTZ W=, = S, @@ G@,=TZ @, @ H@ = H GHM. D H@ , S =TZ

, = @G@ @-G , G=I G @HG. HG, S @, = G=@ @ @ HH HG=MTS, @==M H HG I=T.

VI.

VII.

VIII.

IX.

X.

XI.

III.

IV.

V.


28/100

28


H = (2003), G=I=@ U H@ HG=, H@ =G@, H@@I=@G H, =@@G, H@ G=I= H = G=I @@ = =MTS H@=, @= =P=, @=, G==TS, ==G I =H= G, @==@=TS HH GHM, G .

' @@ = @G =G@ CB (2014), = G=I=@@ H@ @I=@G, == I= @ =Y@= M H=II=@G Y@= @-G =. H == H@G= S:G==TS @PG=, ==, =V= HG@=.

CG=I=@ GS, U H@ =G@ H@G H=S , S =G. = Q = H, =@ H. BH = HG S ==I=H. E =T M@ G=I=@ GG=I=Y@= H I H @ H=W= HG=T G G==G.A= I H=I=, G=I=@ II =G@G G=GX=, WH, V, T, H ==.

EHG =MTS = Y@=, == GKG =R@= =, G=I=@ G@U@ G@TZ HTZ @ G =G H H =. A G= 1993, =MTS CG=I B== (CB) H =W= @==TZ H @GH @ G=I, G- Q K=V= GH= @H G. D @HT, H=@ H=G ==TZ @ G=I=G:

COOPERATIVISMO

RAMOS DOCOOPERATIVISMO


29/100

29


A;HP=

CG=I HG H= H G= ,H @= HTS G@ . CG=M@- I=T G =, @ =@G,

@M@G, =HG==MTS @==MTS HTSHG, U@ =GV= GU=, H= =.

CH@

CG=I = Q @ @ @H@ G= H@ H . @ H=I==- @ H G. A S H H @=G@ @ @G = H@ @@ G=I, ==G H =S, H,

H IM, @G V=, =GTZ HH@ P= H=@G G=I. A G S H @=G@ HH H H= =.

CU=G

CG=I @ G=I ==G = @ ==, @ @ =TZ H =G=GH=TZP= G===. E @I@ HT, ==@G = @=@G, G HG W== H . AGH U=G H H @G H@ H == H Y@=, =I @=S .

EH=?

CG=I === HTS, H, = H, @ H== G=I= =. EG @ @G, K@, G=I , H

=M@ @ === HGY@ G@ I=TH==. HG K@ S G=I H W H, U@ G=HW@ HGG X= ,@ HM= KG @, @ GV@ @ G=I== @TS G=I=G H @@. A G=I @ H= G@U@ @ G = H, == @ HTS =, @==G GG .


30/100

30


E=?

CG=I G=GHW H =@ GHG HH G@ @ =GHTZ I=G G@ = 9.867, 10 I@ 1999, @ ==V= W=, = WH=, K-

H GG=I, GHW@= G G= 16 @ =GHTS @== =W=@=, = H G=I@G. A G=I GH@ I= Q=TS @ G ==IWH, TS H=G H ==.

!=G=?

CG=I G=GHW @ G=I G @ H H = @ TS Q @=, GH GHTS,

@HGTS @==GTS HG =G==.

"GHGH

CG=I H G@ =G ==G=@G H H=, @ I=T ==, @ = G=. ' B=,S @= = G==TS H, H GV@ G=I, @H=, I=T = UG= X= G=I H HTS =P=.

&=?

CG=I H GH@ @ G = HG=I @==, H=, KGTS, I, =HG==MTS, @==MTS,KGTS GU =@GTS HG @==.

HTS

CG=I = Q HTS H@ H @= G= /H HG, H GV@ @= HTS.

[

CG=I H =@ Q ITS, HTS @TS [ H@. EG @ === @@U=, @=, GX =.


31/100

31


?

C@ = 12.690/12, U = G=GHW G KW= H G=I= G=I H===, @ I=G @H@, HG@= HGGS

G @ H==TS, , =GHTS =Y@= =TZ = G. A G=I G HTS, H G=GHW X= H G=H@ @G HTS @ @H@ H GU@, HH GWGH, @= HTS; I=T, HG=GHW X= GTS I=T ==M G=, @ T HG TS @.

GCG=I H GH@ GTS I=T GG =. AGH@ @ IP= @=, G= @:GG ==I=H = (GPK= @G GPK=), G=I = (I, Y=H, HG), GG (@=S,@G=G, HZ G) GG (@=, I Y=H).

H=@ %M

CG=I H G@ H G@ =G ==G=@G HH =, @ I=T GH=@, M, GG=@G,G, GWG=, IG G=.


32/100

32


PRINCÍPIOS DOCOOPERATIVISMO

G=I=@ = GHW = TS, H G@ H=S = (=TS - HGGS) Y@= (@ G=I- @HTS G G==TS G HG). =W= P= G=I=@, G= == + @ 1844,@ H@ @HTZ. D=G G@TZ == GX= @H G, =W= H G=@ G=GH=TS G=I @I=G GH=M G Q K=V= = @.

H HI H@ HTS =W=, @ =MHG=I A=T CG=I G= (AC) - XS H G=I=@ @H= -, =M @ 1937 (=, FT), 1966 (=,gHG=) @ 1995 (&G, G), @ =G H@ HTZ =W= G=I=G.

H H= T =GX= @HTZ =W=G=I=G. AGH@G, S HG==M H == C CGP= AC 1995.

CONGRESSOS DA ALIANÇA COOPERATIVA INTERNACIONAL

1. Adesão livre2. Gestão democrática3. Retorno pro ratas das operações4. Juro limitado ao capital investido5. Vendas a dinheiro6. Educação dos membros

ESTATUTO DE 1844(ROCHDALE)

) Princípios essenciais de

fidelidade aos Pioneiros

1. Adesão aberta2. Controle ou gestão

democrática3. Retorno pro ratas

das operações4. Juros limitados

ao capital;

B) Métodos essenciais

de ação e organização

5. Compras e vendasà vista

6. Promoção da educação7. Neutralidade

política e religiosa8. Cooperativização global

PARIS, FRANÇA, 1937

1.Adesão livre (inclusiveneutralidade política,religiosa, racional e social)

2.Gestão democrática3.Distribuição das sobras:

a) ao desenvolvimentoda cooperativa

b) aos serviços comuns

c) aos associadospro rata das operações

4.Taxa limitadade juros ao Capital Social

5.Constituição de um fundopara a associação dopúblico em geral

6.Ativa cooperação entreas cooperativas emâmbito local, nacionale internacional

VIENA, ÁUSTRIA, 1966

1. Adesão voluntáriae livre

2.Gestão democráticapelos membros

3.Participaçãoeconômica dos sócios

4.Autonomia eindependência

5. Educação,formação e informação

6. Intercooperação7. Interesse

pela comunidade

MANCHESTER, INGLATERRA, 1995


33/100

33


PRINCÍPIOS DOCOOPERATIVISMO

1º - Adesão voluntária e livre

A G=I S =MTZ IHGP=, G G G HG==M H I=T H@=

== @ @@, @ ==@=TZ V, =TS =, =, WG= ==.

2` - GS @PG=

A G=I S =MTZ @PG=,G H @@, H G==@G=I@G @HTS H WG= G@ =Z. @ @H, =G @GG, S PI= G @=@@. ' G=I =@= H, @@GV@ =H ==G IG (H@ IG ). AG=I H H= S G@U@ =M @= @PG=.

3` - G==TS Y@= @@

@@ G=H@ H=GG=I@G =G H G=I G@- @[email protected] =G U, @@G, = @H@ G=I. @@ @, =GH@G, HI, H@ @HTS =@=G =G =G=M,@ =TS H S. @@ G=@ KG H@ H @= H=G ==:^ II=@G H G=I, IGH@G @= =TS I (H@ G S P =I=WI);^ W= @@ TS HGTZ @ G=I;^ = HG G=I= I @@

5@6U@ 7


34/100

34


4` - AHG@= =V=

A G=I S =MTZ HGY@, H @[GH, G H @@. =@@ @ HG =MTZ, =H=

=G=GH=TZ [=, H @ =G KG,I@ MV- @ =TZ H H@ G @PG= H @@ @G@ HG@= G=I.

5` - EHTS, @TS =@TS

A G=I @I@ HTS @TS H @@, GG =G

G, @ H G @ G=H=,=M@G, II=@G HG=I. @@ [= @ ,G=H@G I W ==S, GHM IG TS.

6` - "GTS

A G=I I@ @ @= =M

H @@ S @= T @I=@GG=I, G @ HG, @= GHGH =, ==, == =G==.

7` - "G ? @H=

A G=I G@ II=@GHGG H @H=, @= WG= I @@.

A 5HG@=5 9 5 =8998V7=5 5 795G=I5 59;H5 H9

7958 5@ ;9= 5 795G=I5, 89 @5 89?9;585 9?

C9?9G=I 89

899I?I9 5 95, 5 97@=5

?75? 9 =G9@5 795G=I=G5.


35/100

35


VALORES DOCOOPERATIVISMO

A G=I=@- @ I H @[GH,==,@=, =H,H= ==.

' G=TS HH, G=I=G =G@ I UG= G=,GV=,== = ITS @=G II=@G

HGG. A =@=G=I @=M G, H 28 GZ =@ = == +,@=@G @H@, = =G I H

@[GH, ==,@=, =H,H= ==,I H@@ =GU = G=I=@ @.


36/100

36


SÍMBOLOS DOCOOPERATIVISMO

==P= = W@ @ H G @=G H@ G= @@ =GHG. D @=, G=I=@ G@U@ H= HW@ H K@ H@ @@ H G==G. @@ @I=@G U = @H=@G K = == T H@ WH, == H=S @I=@G, =@ G= H =W=, H= H == I=G= H G.

H = U @ = GGX= G ==, H G@ G, =GH=G H= IM @=. A=K, S == === G W@ H @Z@ @@ G=I=@:

==

AG=@G, == G=

@ H@ W@ =@G=

H=, HI=IV= @

G @ UG= == H

@HG==TS. == S @

[@ =, G H=S,

==

TS.

CWH?

+G G=,H@ IM H S G@@T, @ =@.

A@?

@-H G , G @G I=, HM =.

@ I-H PI G =W= I=G GHM.


37/100

37


SÍMBOLOS DOCOOPERATIVISMO

E@ 2013, A@= A=T CG=I G= (AC), =M C= C, g= H, =H == H KS C = IW@ G=I=@ @H=, H HG=GH== = -W= @P. A @ = @ H@ G, G H=S T G=I=@.

DIA INTERNACIONALDO COOPERATIVISMO

D= G= CG=I=@ = =G=GHW @ 1923, C A=T CG=I G= (AC). G=I @@, =@=P H , G=MTS G I = G=I=@, U@ e@G @H == G=I=G, =P= H =MTS @ @= @=TS Y@= G= M H=If.


38/100

38


HINO AOCOOPERATIVISMO

( =9= 9@ +7


39/100

CAPÍTULO

4

(;=MTS

=G@ CG=I=G

39



40/100

40


A G=I S = , @ @ GHM HW=X=, GHM =I=, S H=G Q V=, G=GHW G I=T =, G, G, HH V I=T, TS HG=I=. CG=I =H S H G=GHW [@ @W=@ 20

W=, I G=I G H, @ =12.690/12, @ G=GHW @ @W=@ G W=.

COOPERATIVAS SINGULARESCOOPERATIVAS DE 1º GRAU

COOPERATIVAS CENTRAIS OU FEDERAÇÕES DE

COOPERATIVAS – COOPERATIVAS DE 2º GRAU

A TZ G=I H G= G=I S G=GHW , @W=@, GV G=I =H. G=I@ =M, @ @H@ @ @=, I=T Y@= =G== =G ==, =G =G H G=I=, @ @ ==G HG==MTS W I=T.

GTS I=T =G @H@, U @=G= G=GH=TS G=I G=, Q H= =@ HG G=I G=I == =I.

CG=I 1`, 2` 3` H


41/100

41


A CTZ CG=I S G=GHW @ GVFTZ CG=I H CG=I CG=, @@@= H S. G=I@ =G G=I= == @ H IHG @=@G G R@=G = HI=V= GHTS G= TZ.

ORGANIZAÇÕESDE COOPERATIVAS


42/100

42



43/100

CAPÍTULO

5

=G@ +GTS

CG=I=@

43



44/100

44


EG= GTS G=I=G , @ H , U G H@ HG G=

= H G@ @ =I WI= (, GH, = =G=)

GH@, G H G=I, GTS, II=@G G=I=@.

A A=T CG=I G= (AC), H @ , 1895, UH@ =TS @ XS GTS =G@ G=I=G W @@ AC. AGH@G, @ 92 W ==, G@ H @, HWT. A @=S A=T U G, @I=@G @ G W G=I=@ GP G, =IH HG= I H I =W=.

A A=T CG=I G= A@U= (AC A@U=) U H@ =@ =GTS, GTS G=I=@ =@ H GS @ W

A@U= H GV@ @@ G=I G=I=@. F= H @ 1963, = &GI=UH, HH=. A AC A@U=, =G 20 W, @GU@ TZ@ @I=@G G=I=G @ =MTZ =G==, @ I@G= H S. H @G = = BGP, CY@=.

ALIANÇA COOPERATIVAINTERNACIONAL - ACI

ALIANÇA COOPERATIVA INTERNACIONALPARA AS AMÉRICAS - ACI AMÉRICAS


45/100

45


A GTS =G@ G=I=G = Q =MTS CG=I B== (CB). O H@ = =I=, @ =G ,XS GU=-HG=I I, GHGH G@ = 5.764/71, @== HG=I. H =TS = G=M HG C B== CG=I=@, =M @ B =MG (&= =), @1969. A =@==G= G=I CB = =G @ 1970. ' W, CB H=H@ S H. @G = X G B =MG, @ M@ 1971, =@GH- =G@ CB H==@G. E@ @ 1972, ==G=I =MTS = =G @ BW=.

@ WG=-=G=GH=, CB G=GH=H G@ = FG @G CG=I=@ (F+E'C). A U @ H@ HWG=, S =X=, =G = G=P=, H= =G G=I=@ @ G H 13 @. H G=I U G @ =P= =G =G@ CG=I=G,@I =IH H TZ, G- C '=.

E@ H= G=I B= K=G H@ =MTS EGH d CE,H G G @ G=I=@ H G=I

EG G I=T Q G=I ==, @ =G = @@, U@ G H =G G HG= G=GHW =.

ORGANIZAÇÃO DAS COOPERATIVASBRASILEIRAS - OCB


46/100

46


==G =MTS CG=I B== EG =P (CB-) U G= H GH GTS, II=@G G=I=@ R@=G EG =P.

CG=GHW @ HGH 1956, ===@G, @ =S CG=I EG =P, GI H@ ==I =MTS G=@G G=I =. H=H =@= @ =TS, @ = C, CE C, GU ===- GTS ==, WG= Y@= H U C CG=I=@ =. ' = 80, G=I=@ = PH= 90 G=I =. ' U, @ U=G G @U= G=I@ H@ =@H.

' 90, @T@ @==G H @TS GG=I=G, =G== =G=I Q G=H= GS HGY@ @PG= G=I. C@ =@G @I=@G H @, X= CB-, G@U@, H @ G@ @=, @2011 GH T, #=@ =P, @ =R=.

A CB- =G WG= =Y@= G=I=@ EG, @= @==MTS TZ H H

@I@ II=@G = G=I GTS I=T HG @==GG=I, GU= WG=, GHM == =M=. ACB- H H@ G G=I, @ I= = =G WG=-G=P= H Y@=.

&=S

@I WG= Y@= G=I EG =P, I=T H =@ G=I II=@G HGG G=I @ G @ G=I=, @G H= HG=P=,

@ =W= H=I= G=I=@, =GTS =I @ G.

=S

V= G=I=@ =, G= @=G IPI II=@G G=I EG =P.

SINDICATO E ORGANIZAÇÃO DAS COOPERATIVASBRASILEIRAS NO ESTADO DE GOIÁS - OCB-GO


47/100

47


I=T '= A=M@ CG=I=@ (EC) U =GG =G@ CG=I=G '=. F= = &= I=X= 1.715, 3 G@ 1998, H =TZ, H@G DG 3.017, 6 = 1999. G=I == =M, @==G KHG = @TS ==, @TS = @ G=I, H @==, @=G@G G=I @ G G=GX= =.

D @@ @, G@U@, K=G H@ = EGH (E) EC @ H= G=I, H GH @TS ==, @TS = @=G@G G=I @ EG.

SERVIÇO NACIONAL DE APRENDIZAGEMDO COOPERATIVISMO - SESCOOP

I=T '= A=M@ CG=I=@ EG =P(EC/) U G= H GH P HTS II=@G G=I=@ R@=G EG =P. O H@ XS G=M, = C '= I=H Q CB-, G@ &= I=X=1.715, 3 G@ 1998, H =TZ, DG 3.017, 6 = 1999, =G G=I@G @ 28 HGH 1999. EC/ G@U@GP I=H &==GU= E@ G@ G=I @I @TS ==, @TS = @=G@G G=I.

C@ EC/, G=I=@ = H I =@H, H@ Q GTS WG= CB-, @TS I W =@G H==TS == @TS = , H G H@=G=I @= HGGS G=I.

EC/ @I =GTS GU= G=I=G =. =TS H =H G=H=TZ == @ G IG =T@G G , G === ==G @=H== @ W= GS G=I=G.

SERVIÇO NACIONAL DE APRENDIZAGEM DOCOOPERATIVISMO NO ESTADO DE GOIÁS - SESCOOP/GO


48/100

48


&=S

@I II=@G G=I=@ @ =G HGGPI, @= @TS ==, @TS = @=G@G G=I, =G H =I=, G=H= H

@G=G=I= @ H= I= , @ @==.

=S

= H KV= @ @TS == G=I=G =HG HGG== HGGS G=I =,@I @=G IPI II=@G, @= H= I= @-G = , @ @==.


49/100

49


=G@ CB/EC-I=T G Q G=I

#HG, ==G =MTS CG=I B== EG =P(CB-) I=T '= A=M@ CG=I=@ EG =P(EC/), @@ =G@ CB/EC-, H GH GTS, II=@G G=I=@ =. =G@ U @ eA C CG=I=@f H G [= G=I=G G=@TZ, HG T G=GH=TS II=@G G=I, G=@G G=I=@ EG =P.

= II=@G GS G=I =, =G@CB/EC- ====M, H =G ==, =I I=T @= GWH GS G=I=G. DG @, G@ H

I=T G C CG=I=@ =, @ H I=TH=@ G= @:

+GTS ?WG= Y@=

AG Q H @=S GTS WG= Y@= G=I EG, CB-G G=I=@ = HG IP= G= =G =G@ CB/EC-.

A= @GU@ I=T HG=I GU= ==M, [I= M HGZ HG QGHGH =, @UG = /H =,HGZ HW=, GP= ===, @ @=G=Q = G=I =G =GTZH HK==@ H II=@G.

+GTS ==?

A CB-, KW= H G=I

==G G WG=@ GG G=I =, G@ HTS G = G, =@ , ITZ GG G=I G H=G H GG=W= G=I H @ G= @ G=I=@.


50/100

50


+;=G G=I

E@ G=@G H =Z P j= AG= 107 = 5.764/71, @ @ == AG= 5` = EGH 15.109/05, CB- G@

=G G = G=I @GHTS EG =P.

F=?=TS G=I

A CB- G@U@ U H@ G= == G ===G ==TS G=I, H U HGG=I,@ =Z HG AG= 8` CWGH H EGGHG = C=TS = (C). @ @ G=I, H G Q G

==, =@ , ITZ GG G=I G, =@ @ H=G H GG =W=G=I H @ G= @ H @G G ==@G.

F@G I?I=@G

I=T =@= GV= =@TZ,IG@G =TS G=I=@ =. === CB-

GH@ =GTS @@G G=GH=TS I G=I, =MTS HG=,G P G=I=@ = GU= II=@G GS G=I=G.

CH?G= #HW=

=G@ CB/EC- G @ =====M GTS I=T HG= @=S P D==G CG=I,=HGP=, C@=, I==P=, A@==GG=I, =G CWI, U@ =GTZ =@G =GP= G=I, @ @.

CH?G= CGP=?

=G@ CB/EC- G I=T HG= @=S P GP=,= G=HGP=, U@ =GTZ =@G=G G=I, @ @.


51/100

51


&=G@G

EC/ =M G=I= @=G@G II=@G G=I G@, @ ==G=I, @HGTS H= GS

I= = G=I, IH === G G= GV= G H =. DG H G=I=, GP @ DII=@G GS CG=I (DC). DC @=G H G=I T GP @@= @ H==G = 5.764/71, @GP H GS IT HG H==GG FHTS '= *H= (F'*) @ GP H [ Y@=-==, I==

@= == == H HK== G@ =Z H =G.

DI?I=@G G=I

I=T Q G=I = H P @ @ @TS == @TS =, GS=@GG II=@G @ . EC/ ====M QG=I EG, =G@ GS

DII=@G H@ (D), H@ @ @=H@ J, H = G G=I= IG =M G=I, @ = @ EC/. =G@ @GU@ =GX= G=@G GTS G G=I=, @ === @@G G , T@G, @G G,GU KHTS @G IG, =G=I ===MTS G=I =.

A= @H=TS

+=M G=I= @H=TS =G KGIG G=@G =@@ =G=GH=G [= =G. @HGTS =TS I GG @ =@, I= Q=IHTS HG @GU= =G G=I=@ =, @ @ @=G H S


52/100

52


HM= =I IWH @H=TS. === =G@ CB/EC- @HK== G=I G =IHTS GW=, IG G @W=.

A= ?;WG=

A CB- @GU@ H@ GHGH = WG=IG, KH=I@G, Q G=I ===M =S @G=G =R=. =GH=G U = @= @=,@= == G H@G HG XS [= =I,@ @ @ HG I=T

H @ P= Q G=I, @ H @.

B=?=G

A B==G =G@ CB/EC- = = U 80. E==M @ G=I=@, [@ H I @= 4 @= GWGH, U@ =I@G== H=I=H= H@ @ =X=. GP -= B==G =G@

CB/EC- P= == =G===G Q V= ==P= I K=GG. C=G H =@= =@TZ, ==G G @H= G=I=G G @G = H =G@ =@TS II=@G.

ET @H?G=@W= IG

A G=I G@, =G@CB/EC-, H@ =GHGH @ H=GX= G=@G, H =Z@ H=@G@HG=@W= H @ HG==M =MTS @=, H, G HG IGIG [= G=I=G.


53/100

53


EG= GTS== G G=I

=G@ == == I @ G=I G@ @ =@=,

@G @ H ==G, @ H@ GTS @ 1` H.C G @= GHG, GG H, @ =G@ I=G, =TS G=I U G=HW ==G. A H@GTS H =G=GH= H@ =G@ G=I X= G=I GP AG. 8`, = GH CG=GH=TS F.

=G@ == G=I=G = G=GHW @ 1995, H =MTZ G=I GH= @ =W= = =G == HG &==GU= , K@ GG=I= == G. E@ =P, CB- U ==G G G=I EG GP GHGH =@=

GTS ==. O == Q FTS ==G CG=I D=G=GF EG =P, &G , &G H G= (FECCG-G G=) Q CTS '= CG=I (C'C).

FECOOP CENTRO-OESTE E TOCANTINS

A FEC C- U H@ G= == G 2`H, @ = HG=I, WG=@ GG G=Y@= G=I, @ V= =GGH G=G= D=G=G F EG =P, &G, &G H G=. H G=I U K

TS, G=HTS GTS =G = G=I G= H ==, R@=G @==GG=I,KGH== H==, P H G=G=.

CNCOOPA C'C U H@ G= == 3` H, @ =

HG=I, H G G=GX= =, G @G=I GH, , TS, GTS =GTS TZ ==G G=I,

G ==G =G = G=Y@= G=I TZ ==, R@=G@==GG=I, KGH== H==, P H G=G=.

#HG, CB-, FEC C- C'CG@ G TS == R@=G G=I=@ G@ T GTS =G G=I, == H= I=T == G II=@G Y@= = H G=I ==.


54/100

54



55/100

55


CAPÍTULO

6

FH=@G

H@ CG=I


56/100

56


A@==GTS H@ G=ID @ C[M= (1999), G=I U H=S H H@

G @==M H G I=T @ H, G=M H =G

== Y@=. A == =T G G=I H@ @ @G=U @ @ S HM= G@ =Z. ' @, HG @==G, @= X= GP =Z. ' G=I, GHGH U eH@@@, H@ IGf, H , G H@ @@ =S,=G@G HG= =G =G=M.

(2005) G =@G (=H 1) @ @ G=I = @= G=I, GG @ @, HG @ . A=@,H I =H@ GH H U @ X . E =R@= P G == =,

@ TS/HG= =H@ GH Q G=I.

EGHGH ;=M=?

E@ G GWG= Y@= == G=H, G=I= ==G GS H G=I=. =, @ @ HH@, K=G@ =I XS, @ G=H=TZ W=, H H@ G=H=

G=I. GGHG = G=I =, @ = I=G,

G=H=TZ =G XS, H, GH@G, S GV: A@=, D=G= H C A@==GTS C F=.

D @= GHGH @==GTS H@ G=I HTZG GHGH IG= =MTS, @@ GHGH K@== H=:


57/100

57


F=;H 1

+?TS

CG=I/C

+G @

=H@ G=I

+HG=HW TS

G=I

GTS I=T@TZ

W =H@ G=I @

H@ =IS G=I

MERCADO

COOPERATIVA

ATS I =H@

AH@G =

COOPERADO

F i g u r a 1 - M o d e l o T e r i c o d e E m p r e s a C o o p e r a t i v a .F

n

t

e

V a l a d a r e s ( 2 0 0

5 )

+?TS

CG=I/&


58/100

58


A@?= ?

O XS H@ G=I, H, @ =TS GGHG =,G@P G HH =S =G =. AU@ ====I=H, G@ == G=I, K H=S G H @==, =HZ =TZ. A A@= G=GH= H=S G = H, @ HG, H=@, =HG@,=@ G@@ =Z II=@G @=@GG=I. A =Z @ I@ G, = H HG H=G.

A A@= = S I @ GV= @W=@ M =, @=@= ITS, @=G =G= =K @ = = V= @H@G HG =, H= @ @H= = =G@U= =H. ' P= G=

@=, S HI HH@ =GTS, P =M @H H G= ITZ, H @ G G=I =G,H GS P I =GI @W=@ H@ G =MTS H@ H HG ITS.

G=I @ G, @ = 12.690/2012, @ ITS X= @= U =G=G. G. 12 = 12.690/12 IVH=I === G==TS, =@= @ GW= ITSI=G G. 38, ]1` = 5.764/1971 G H: G==TS = IP @ GV= @W=@ M = H

=MTS. ' =XG, IP, =@G, = H@ TS =V= X=, I=@G G G @H=TS.

' =@=== G==TS , P =G I= G X=IP V- @ GV= @W=@ M = H =MTS. 'G ,H- H G==TS @= @ AI= +=@G (A+), @I H@=@G M . ' =@=== =MTS G==TZ GG, X= S G== @=G =G =K @ HG = I=G GGHG H= @ =HTS =S G=I H =S KT H G=I=, =G

GV= M = G =MTS A@= .A ITS I =G =G H A@==GTS

F=. E@ ==GTS S G=, P G@U@ === @= I H@ H=G =, @ M H==G.

' @= =, HH@ =GTS P, @ =@= ITS,@ T = GT =. E@ H ITS, U P= T @G [@ = @= H@. E@ G= ( [G=@


59/100

59


ITS), I I, @W=@, M = G. G=I @ G, ITS @ G=

@ = @=. H = 12.690/12, G= @ P H=G @: T 50 X= H, @W=@, 20% GG =

(I @ [@), U@ T , @W=@, HG X= G=I H H@ GU 19 @G=H. A @= = @ =P= H KG=P= , =, =, @ G.

A A@= =P= IP =M H@G GV =@=@ X GU@= KW= = H@ GS (G. 44 = 5.764/71). AKTS U G=I U=G, H S M H A HG

=@= @ KW= = (G. 17 = C@@G 130/09).D @ &H +=G CG=I, DG@G

+=G E@= GTS (D+E), G W, P =MA@= EKG=P=. A=@, G =MTS A@= =P= W , P A@= EKG=P= = @@ HG A, H IS G @ D= E=G CITS, :

GTS G XS @==GTS, @ C F=, @:

. +GX= GS. BT. D@GG=I H H G =H==V= G=H=TZ GH = C F=.

DG=TS H H G= G =H==V= G=H=TZ, GH =,HM=-, =@= , FH =GX=.E=TS @G C A@==GTS,

C F= HG, H ;*H I=G, =KTS I P=, G==TZ UH T @@ C A@==GTS H D=G= C F=;*H=H HG =G H =, KHW H@ G= 46 = 5764/71.

@@ XS @==GTS ==MTS S S G== IGTS @GU= = =G G G=.

A@?= ? (=P= A()

I.

II.

III.

IV.

V.


60/100

60


P =M @ H P= P = HH HG G=I, H @= =G ITS. O @GV=KH=I AE =TS H=G HG:

) +@ EGGHG =;) FHS, =TS H @@@G;) &HT G=I =;) D=HTS IHGP= @TS =H=G;) CG =H=G

S P= IG = GT = G, GIP= =TZ A@= EKG=P=.

A@?= ? EKG=P= AE)

A G=I @ , @ = 12.690/12, IS =MH@G, @W=@, @= H@ A@= , @= A@= E= (AE), H =P = GS G=I, ===,==G I X=, @G HG Y@= G GG =@ =MTS G, G HG HG == =G ITS. A AE IP =M H @G . E=G= =MTS , @, H@ A@= E= H, SKH= H GS I=G = 5.764/1971 (=P= EKG=P=).

A@?= ? E=? AE)

O XS H= @==GTS G=I. C A@==GTS U =G @ A@= @ , M H ==G ==, @ @G HTS ITS, HTZ G=H=TZ

G= EGGHG =. O H @GV= =S HH=G G=I H G@ =TS, EGGHG= G@=TZ A@= . ' = 5764/71, AG. 47 =Z C A@==GTS H=G @=: eA = P @==G H@ D=G= H C A@==GTS, @G KH=I@G ==G A@= , @ @G H H= 4 (HG) , =GX= ITS , @W=@, 1/3 (H@ GT) C A@==GTS.f

'S S @ XS @==GTS, U@ =@= =, Q H I, = H G@=@G,

D=G= H C? A@==GTS


61/100

61


[= H =@ =@G, I=TS, =G H H, HS,HG H G @= H, U [= H = GG = GU H H, @ = G H G (AG. 51).

D @ AG. 53, @G A@==GTS C =,

@ @ =H=G, H=@- @==G = Y=@ =G == =@=.

A A@= =P= H EKG=P= P G=GH=TS @@ XS @==GTS H ==MTS. C G=GH=TS = G H= @==GTS H ==MTS G=, @= P = @==G = I=X= GU I, H =TS GHP M @PK=@ 30 =.

S G=H=TZ C A@==GTS:

^ D= EGGU= GHTS G=I.^ D== G=I @G H HG@ @ = X= G=I.

^ +G G=I.^ '= GG @ @.^ AH- H === = G=I @

I=.^ H@=@G =GTZ EGGHG G=I.^ G G =.

EGGHG = H +=@G G G=I I === G=H=TZ == @==G G=I.@ H HI =TS I @@ @==GTS, U

=@GG H @ =@TZ P= G=I GHTS,H =H= =@G =GX= G=I, GHGH, , =G@,@ G, =@G WG= XS H, H=@G XS, U@ H@G G= @: [G=@GX= H=, G @= H=Z =P=, C F= H=G=, @G GGU=, =GHTS Y@=-

== G, G HG. S P H@H XS @==GTS ==MTS (]2` AG. 56 = 5764/71).


62/100

62


O G=GHW GV @@ G=I GV HG, =G @ A@=, HTS ==MTS @==GTS, G=I= TZ G=I, K@= =I H@G, G HG G=H=TZ. O H@XS =G @==GTS. @ G=I K ==MTS G G=I HTZ G= GGHG =, HG W 12 @.

AG. 56 = 5.764/71 =M H=G: eA @==GTS = P==M, WH @=H=@G, H@ C F=, G=GHW 3 (GV)@@ G=I 3 (GV) HG, G = =G H@G A@= , @=G= =TS 1/3 (H@ GT) H@G. ] 1` 'S @ M G C F=, U@ =WI=H@ G= 51, G =G GU 2\ (H) H, @ =

G H G, @ @ G G = GU H. ] 2` = S K H@HG=I@G XS @==GTS ==MTSf.

D @ AG. 16 = 12690/12, G=I G G=GHW GU 19 X= P G, @ GGHG =, @=TS C A@==GTS C F= =G=G I=G G = G. 56 = 5.764, 16 M@ 1971, H, @W=@, GV = ==.

G=I U=G, @ AG. 6` = C@@G130/09, @G @@ = GP HTS GU GV ,I ITS , @, = @@ =TS, H@ G=I

H@ HG.O =@GG H = == [@, @W=@, H@ IM @V,

H HG IM P=.

S G=H=TZ ? =?:

^ == = G, =K, KGG P=,GX= HG;

^ A= G I [G=@ @= ;^ A= =IG=@G GS @

@ U-G=;^ == D=G= EKHG=I C A@==GTS[@- H@G P I;

^ CG==- G==TS = I= G=I;^ == I = @@

GS @ = @ H @@=;^ == == G=HGP= S

= G M G= =;^ @ Q D=G= =H= GG,

H @ G@ I=V= P= H HTS;

C? F=?


63/100

63


A CG=GH=TS F B=, == , AG. 5`, G HGGS G=I: eA =TS =TZ , @ =, G=I=@ HG=MTS, I =GV= GG @ HH=@Gf. E G G=GH=TS =@ H EG S =P =H= GS G=I, H , S X= H =S @==G =MTS. D @=, G=I S @ HGG=P=, = HGGS U =@G H X= H@@ GG== @==GTS ==MTS G=I.

=@, H I U HG@=, =MTS S I G =GV= KG @ H H=@G, H G== HGGS @=@G G=I. GG, G=I S =I GHG EG @ G=GHW G= =G H@ H H H =M HG=I= @ G=I HG=I. E@ WG, HGGS @= @ H@ @ =MTS @ H G G==@ @==GTS HG G=.

@ @ @I HGGS G=I U GIU =MTS *H =.

AHG;GS @ G=I

^ C =, HG =G G@U@@ @ HTS = ==.

O @PI G==TS = H W= ,

H @ @ G GH=M @ @ WI ===MTS.C P=, G=I P I = = H=G==G KG.

C F= H=P @=G=P G GTS G XS @==GTS. IP G =MTS A@= GTS G, @ =GH=G =G P= I= G G=I.


64/100

64


A =MTS *H = (*) @ H G GH (G= GTS) G HG@= HGGS G=I.

H = =M @=G=P IT @=@G =HS HGZ =G =. A G=I, =G H ===, IP G =MTS TS G==G=I H =.

G=I =MTS *H = S:^ @I G=I=@ G=I;^ @I, G, G==TS

I= G=I;^ AK=@ G=I , II

G G=I= H =G;

^ D W=G @H=GP= =;^ F@ =T HGH ==G;^ C= @= =G@G=M =HS

@=@G HG =G =.

O H= G==TS GS G=I, = @@K=G @ HTS H X=, H S HHP=. O H@G H @@G=@G H ==G, I == @ =H= G, H G @ H=- =GP-.

H@ @ H=@G @=@G G=I, I- @@ M PG= TS H= =W= G=I=@@ G H G=I, H G==G=I, @PG= HGG=.

EGGHG = U HG @ H @ HTZ, G G=I G@= G=I. O @ G==TS =, G Q= G=I H X=. GGHG I H@G@= S, @ S IU@ = GGHG HG G=I, =, P TS, =@ @ G, G HG HG, =@ H HG. O ==G I = H= EGGHG = H G=I, G[ G @ G= I @ @= , G= G=GH=TS G=I H @ GGHGP=.

H G[ =- HG=, ==, =W= G=I=@

(;=MTS *H =? (*)

EGGHG =?


65/100

65


=TS W= G=I, (= 5.764/71 H, H , =C@@G 130/09 d +@ CU=G, = 12.690/12 d +@ ), H WGHI@ :

^ D@=TS, , , M HTS, P TS =;

^ G;^ A@=S, I, ==G ==;^ D@=S, =@=TS KHS;^ =MTS *H =;^ C=G =;^ A@= ==TS H=@G;^ A@= =P=^ A@= EKG=P=;^ =G;^ A@==GTS (C A@==GTS);

^ C F=;^ =I G==;^ BT , , , H;^ D =HTS =H=TS;^ D==TZ = G=GX=.

EGGHG = K=G =, = =@G H@=@G H G[ S =G =. E@ H@, GGHG I K IG =G .

=@G =G H@ G=I = @ HG G @ TS =TS, =G=GHW @ IT G=I. ',S H @ HG H =MTS G=I= G=I. DG@, =@G -, =@G, Q @ H =@G, =,@H=G IM, =TS X= =. G =G=@=, =@G =G

IP =HG= @ G I @ H@@= .

=@G =G G@U@ G H@ HG @ G= H@G =MTS H=@G XS ( A@==GTS,F= OG=, K@), G =I WI= =PH=, G=I@GV= H= K=GG H =@G =G KG.D=, =, @GV= HTZ @@ XS, @ HTZ =G, =@G =MTS H=Z, @G= G,G HG. =@G =G I G K= G GHGH @==GG=I,

+;=@G "G


66/100

66


A G=I K=G @ HTS H S HHP=. O =H@ @G @H=G X=, @ ==G, I == =H= G,= GG H@ G I=G II=@G = G=I.

@ HG H@ G=I , G@U@, M == W, GS @PG= @=@G @H@. APG= G=I ==G I G=I H G==G=I,@PG= HGG=. C, GG, G , G= =T H ==G, I == G G=I.

( I S:

^ G=M HG-G =G;^ @ G=I;^ I GGHG = G=I;^ CH@=, =@G, @ @@= @ TS Q G=I;^ +=G =Z A@= C A@==GTS;^ C= H G, H @ H =@ KW=;^ G== G=I= II= G=I;

^C H@= GGHG, H@G @

G=I.

( ==G S:

^ G==M I=T G G=I;^ @ G A@= =, =HG= IG HG

H @ GG;^ C A@==GTS Q A@= =

@= H H I=G =G H =;^ EGH, @ G=I, TZ H @ @;

DI, ==G =?=

== G G=I= H== =@=G GHTS P.O, G@U@, H@ =@GG =GH@G =TS HGGS, @

H@G @ P H=@G XS, I= H@=@G HHTS =MTS @ H@G =G=GHW.

=@G =G I= HG XS K=G=. =MTS U =H= @=G =G KG, H @ @HT GG H @ G =R@= =M=. O =@GG G H GTZ = GHGHG@ TZ == H@ H= @ @=. =, =@G=G I @ GTZ GHGH=, G== @HT = I== GV= TZ @==GTS G=I.


67/100

67


^ G G =MTS A@= , =@TZ =G =GHTS == G=I, @ @ T @GG=I;

^ G IG A@==GTS F=

H HG C H G=I H=;^ ' =@G G=I, G= =G, @G GGHG =.

' =MTS G=I, == =@=G H==@=G. O =@=G G=I, H @G I

H HG HWM, @ G==TS TZ. G. 11 =5.764/71 =@ H: eA = G=I S == =@=G,H == = @@= = =@=G I =G H=Gf.

#P == U ==@=G G=I, H = @ =P= ==@=G@G =TZ ==. G. 12 = 5.764/71 GH: eA = G=I S == ==@=G, H == = @@= = , =P= S G=I =@=Gf.

O EGGHG = CG=I H =P === = P == =@=G H ==@=G.

+=?=


68/100

68



69/100

CAPÍTULO

7

G=H?=

E@ CG=I

69



70/100

70


D=== =G@ G=I =G@ G=I=G U H@G H=S , @ G=I

G Q = H S =G, I= = G=I.

A H=, T H === H =G@ G=I H=:

:

^ HHP= X=;^ G== =Z d = ==;^ G== , = HG G

U =I== G @@, TS G =M;^ D=I== YH;^ C@G= H;^ +HM= HG HTS;

^ B @ T @ =H@ HTS;^ CH= @ T @ d I @ @H@;^ G @==MTS =HG==MTS HG;^ =GV= GU= ==M;^ &= == G U=G d =TS G=I;^ H@ =MTS H G H G WG=,

Y@= =;^ T =HG= @ H I HTZ;^ A= IHG=@G Q G=I, = @@ U H@

=MTS @PG=;^ A G=I GV@ =@ = H@G

=I==TS H =G=I, = GH === TS =G@=P=;^ & =. E @ G H@ @HTS

@= H @, U@ G@ HG@= GTS I=T;

@H= @ ;?:

^ AG=@G =M;^ TS G G, =@=H= @;^ D=G=H=TS ;^ H@ =MTS H H @ II=@G

@H= @ H GP == H KT H G=I=@ == =;

^ @ 7` =W= CG=I=G d G @H=, @ =MTS G == IG QITS @= @=G, HTS, [, HGH, G II=@G H@ =S.

E S H@ GWG= =H H @ G=I H=,G=H= H @ HG==M @ H@ @= G=IH@ G== I === GHTS @.


71/100

71


A G=I S = H =@ @= =MTZ, I= H@ GWG= W= H==. GWG= =TG G=I, =TS @ @G=.

=== =T G G=I HG @

ASSOCIAÇÃO

• União de pessoas que seorganizam sem finslucrativos e econômicos

• Número ilimitado deassociados

• Cada pessoa tem direitoa um voto, desde queesteja em pleno gozo dosseus direitos sociais

• Assembleias: quorum ébaseado no número deassociados

• Não tem ações ouquotas de capital, masdeve haver fontes derecursos para a sua

manutenção• Não gera excedente

• Representa e defende osinteresses dosassociados

• Os associados devem terdireitos iguais, mas oestatuto poderá instituircategoriais comvantagens especiais

COOPERATIVA

• União de pessoas que se organizampara exercer atividade econômica ouadquirir bens

• Caracterizada como sociedadesimples, é regida pela Lei n° 5.764/71

• Objetivo principal é a prestação de

serviços aos cooperados. O lucro nãoé a finalidade, mas pode serconsequência da realização de umaatividade econômica

• Número ilimitado de associados,salvo impossibilidade técnica deprestação de serviços

• Controle democrático: cada pessoatem direito a um voto, independentedo capital por ela investido, desde

que esteja em pleno gozo dos seusdireitos sociais

• Assembleias Gerais: quorum ébaseado no número de cooperados.

• A cooperativa é estruturada por umcapital social e mantida por uma taxa deadministração. Não é permitida atransferência das quotas-partes destecapital a terceiros estranhos à sociedade

• Retorno dos excedentes proporcionalao volume das operações

• Presta serviços aos cooperados, paraque eles trabalhem e produzam para asociedade ou adquiram bens

• A cooperativa deve assegurar odireito de igualdade de todos oscooperados, sejam eles fundadoresou não, membros dos órgãos eletivosou não. Ou seja, filosófica elegalmente, TODOS os associados sãodonos da cooperativa

EMPRESA MERCANTIL

• Sociedade empresária

• É, geralmente, umasociedade de capital

• Objetiva a maximizaçãodos lucros para os sócios

• Número ilimitado ou nãode acionistas

• Voto proporcional aocapital investido e/ou aonúmero de ações. Quantomais ações, maisparticipação na votação

• Quando há assembleias, oquórum é proporcional aocapital dos sócios

• Transferência das ações equotas a terceiros

• Lucro proporcional aocapital investido pelosócio

• Presta serviços àsociedade. Comércio dequalquer natureza

• Tem mais direitos quemtiver majoração de

capital.• Geralmente, estas

questões estão definidasno ato constitutivo


72/100

72



73/100

CAPÍTULO

8

%;=?TS

CG=I=G B=?

73



74/100

74


= = W= G=I=@

=TS U HG = G@= @GU=, H , HG H@ G@= @G H HG.

=G@ G=I S H =I=U=, GH H H@G =, @, H@ KS =Y@= HGH ===, G P=, =HG=, @= I=T, H H@GG@G HG G HT @ HW=.

%E" '` 5.764/71, 16 M@ 1971

D= WG= '= CG=I=@, =G=GH= =@ HW= = G=I, P HG I=V=. E@ I= GU = GH=, @G G@=G C '= G @HTS, = ` 5.764/71 U

== =GH@G HW= G=I. E GG =I HG G=I:

^ D=@ WG= '= CG=I=@ H G=H=TZ;^ D= @=TS = G=I;^ D= G=I H GWG=;^ D= @ I G=I G=I;^ C== G=I @H=G HG ==G=I H IS

H@G G #HW=;^ A G=GH=TS = G=I;

^ AHG=MTS H=@G;^ EGGHG =;^ =I;^ C=G =;^ FH;^ A=;^ iS == (A@= =, =P= KG=P=,

XS @==GTS =);^ FHS, =TS @@@G;^ D=HTS =H=TS;^ =G@ = CG=I (G , =G=H=TZ

, TZ G=I, HWM, =G@ G=G);^ F==MTS G;^ C '= CG=I=@^ iS I@G=;^ +GTS =G@ G=I=G;^ EGW@H =GX=.

%E" '` 6.981, 30 @T 1982

AG TS G= 42 = 5.764, 16 M@ 1971. A I


75/100

75


TS I= =@ =W= D@= K=GG G H G=I =H, = G S GP ==G @= H@ IG,HH H [@ H HG G.

CG=GH=TS +[?= FG=I B=? 1988 G=I=@ == GI H HG@= =V= CG=GH=TS 1988. E @ = = G=I=G @ IT G=I=@, GS =MTS = Y@=,= HG=MTS EG H =TS.

AG. 5\, == , CG=GH=TS F 1988 d =TS =TZ , @ =, G=I =@ HG=MTS, I =GV= GG @ H H=@G;

AG. 192 - =G@ == =, GHGH @ @I

II=@G H== W I= =G G=I=, @ G G H @Z@, G=I U=G, P H = @@G, H =S, =H=I, G==TS =G G= =G=GH=TZ H =G@.

GG, CG=GH=TS F 1988 G=IH HGGS G=I,G= GHG EG @H HG@= =V=.

(HG ?;=?TZ =@GG H =TZ

&ED"DA +("i+"A '` 1.715/98, 03 G@ 1998

D=Z @ +I=G=MTS CG=I HTSAHP= (+EC), HG=M =TS I=T '= A=M@ CG=I=@ (EC) P HG I=V=.

DEC+E( '` 3.017/99, 06 =? 1999

AI +=@G I=T '= A=M@ CG=I=@(EC).

%E" '` 9.867/99, 10 I@ 1999

D=Z =TS H=@G CG=I ==, I= Q=GTS = =S. E @ = G=I U== +@ E=.

CiD"( C""% - %E" '` 10.406/2002, 10 = 2002

AG. 982. I KTZ K, =- @P= = HG@ G KW= G=I= X= @P= H=G =G


76/100

76


(G. 967) , =@, @=.P [=. G@G H G, =- @P= = TZ; , =@, G=I. AG= 1.093 1.096, CWGH , =P GG ==@G

= CG=I.

%E" EADA% '` 15.109/2005, 02 I= 2005

= EGH CG=I=@ =P, H =Z WG= EGH CG=I=@ P HG I=V=, II=@G G=I, G= @:

EG =G=M WG= = G=I=@;A@ TS G T@GP= EG G=I=@;

EG =G=M @ TS H;F==M =TS H;E H =@G =G H @ GHTS.

%= C@?@G '` 130/2009, 17 =? 2009

D=Z =G@ '= CU=G CG=I I ==G=I = 4.595, 31 M@ 1964, 5.764, 16 M@ 1971. E= GG HG W= G=I U=G.

A G= C 130/2009, G=I U=G @ H@G@U@ =TS G=I (= `. 5.764/71) Q =TS =G@ F=='= (F').

A @GV= = C &GP= '= - C&' BCG B= @ TS Q =G=GH=TZ == =@- Q G=I U=G.

F=H == G=GH=TS G=I @=G @ TS U=G. GG,U == H G=I HP= (H HG @) =@ TS U=G, @G@ == X=.

H = G=I U=G @G W=

HW=, I == @= , @ I=S GGHG =.U@, S @ @=G= H = = G=I U=G HW= H @ K V= @ X= =G=I, @ =S, EG, D=G=G F &H=W= @ @ HG=I HGH=, HTZ @ GG= G.

A @TS = G=I U=G - = 5.764/71,U@ @G GP HTS GU GV , I ITS , @, = @@ =TS, H@ G=I H@ HG.

I.II.

III.IV.V.


77/100

77


AG. 12. C&', KW= @GV= H S G=HW =TS H F', P =, =H=I, H=G @GU=:

+H==G @ G= I=@G Q G=GH=TS H G@TS G=I U=G, @ I=G G=I HG=MTS

B CG B=;C=TZ @ I @TS H = TS GG @ HG =G=GH=TZ;= G=I= @ II= =GH@G ==WI= HG==MTS;FH G=, =H=I I=HTS G=I U=G G=H;AG=I= =M G= HH GHM, H G@ G K, @ TS H@ H G=I U=G, HI=S,

G, H=G=, GS H KHTS @ @= H HTZ==;=HTS G= H KT@, @ H@GTS, G=I= HI=S, G H=G= G=I U=G;C=TZ G==TS =GP= @ HG G=, =H=I GHMS G=I, @ I=G G=@G X=G @@G, =G H =.

GG, =P B CG B= HG=MTS

H=@G ==MTS = G=I.A @= =P= G=I U=G =G@G @= @ G=I, =M--P H@G, 4 (HG) =@= @ KW= = (AG. 17, C 130/2009).

%E" '` 12.690/2012, 19 #H? 2012

D=Z =MTS H=@G CG=I ,U@ =, =G=GH= @ '= F@G Q CG=I -+'AC; I P [= G. 442 C=TS = - C, I DG-= 5.452, 1` @= 1943. M H@I GGG=I [@ @W=@ G=I G, 20 G X=.

A = ` 12.690/2012 H=H @ G=I === =MTS H=@G G=I G, @= @ H HTS = =@G =G @S =W= I G=I=@, GG R@=G GGG ( ===G=I =I H I), HG I=S ==M, G@G &==GU= E@ (&E d CB, 2012).

I.

II.

III.

IV.

V.

VI.

VII.


78/100

78


=G@ CB (2012) GH === GTZ =ITZ GM= = ` 12.690/2012 Q G=I G, H@ H @@ GH:

^ +HTS [@ @W=@ X= G=GH=TS H@G=I G, I=S G= 20 G X=;

^ G=GH=TS ==G @W=@ X=, G= @: G= S== = G= == H P= @W=@;HTS G =G , I GZ, HS @; H @ H @H;G= G GH H= =H; == G=I= =H H =; H =G G;IR= =GX= @ [ HT G@ I=, G HG;

^ E=TS H@ TS, @ @G H@ ,

G=I G @= I=T, H ==M@ H G=I= G=@G G=I. EP =@G GGG @ G=I;

^ G==MTS =GX= KS eG=I Gf @ G=I;

^ =G= =MTS @ H@ A@= E= H, @ KHS P I=G = 5.764/1971(=P= EKG=P=), GG HG W= @===, ==G I X=, G HG;

^ F@ W= ITS @= =, G@ === G==TS , G =G,

;^ === G=I @ @ 19 X= G@@=TS == C A@==GTS F=,=G, GGG, H@ [@ @W=@ GV = ==;

^ M 12 @ G=I G H@ HGGHG == Q I ==TZ =, @ =@=TS TZ = G W, @ @ H@ H X=H ==G I=G G= 7.` G =, G=I G V I=T.

A G=I G? @ = G=:

D HTS

^ *H G=GHW X= H G=H@ @ G HTS @ @H@ , G=I GU@, HHGWGH, @= HTS. EK@: G=I =@, GH, GG.

D I=T

^ *H G=GHW X= GTS I=T


79/100

79


==M G=, @ T HG TS @. EK@: G=I GTS I=T GHTS H G=I GTS I=T HGH=/GWG=.

C@ IV, =TZ W= = W G@ = G=I =G=G HG ==G, @ D==G C=I=, D==GC@= =, K@, HG =.

A === HG H I, =G@==== HG, HTS HG Q @HGTS I=T =, Q IR= HG =W= G=I=G G HG, =G@ =@GR= G=I=@ =TS == , ==@G, G=@G @= GW@H, H@ IM H = G=I=G GS G IM @=GH @= = @ .


80/100

80



81/100

81


CAPÍTULO

9

CG=GH=TS, +;=G

F=?=TS CG=I


82/100

82


+H==G P= G=GH=TS H@ G=I

A G=I S =MTZ H G=GH=TS I H@G @ GV =TZ P= II =G=I@G:

'=:

= P= H, S =G = H@ G=I S G= @ H@ = H =G. G=I=@ U H@@I=@G , G@ H =K =@, HGH , S =@G.

==?=:

= I=PI @=@G. @ G=I U H@ @ H GP== @ G@G @G=G=I, @ =T H (H)S U =@ @ =; U =GH@G HG= G=I=G H G=I e== = GIU Y@=f. A G=I H I=T H @=G@ IH= @=@G. &@ H@ @ @ H I=U =, G@ H ==G I=PI @=@G.

F=?= CG=I=G:

O H@G H W=G =G=I, G=I, I= @

W= H. A=- TS @ I H @[GH,==, @=, =H, H= == @ H@=T H =G ==Z G TS H@ @G=I.

' GH=, G=I S @ @= HG=MTS EG H=; U@, GS H=G I =TZ, H=G ==MTZ, @HH HG @.

C@ CWGH , A G= 6 = 5.764/71, G=I =H SG=GHW [@ @W=@ 20 W=, KG G=I @

SOCIEDADE COOPERATIVA

NECESSIDADE VIABILIDADEFILOSOFIA

COOPERATIVISTA


83/100

83


A H=, S G =@G P= G=GH=TS G=I, @ G=I H== @@G =@TZ GG H=TS.

, H @ AG. 6` = 12.690/12, @ G=GHW @ [@@W=@ G W=. =G- = H =G @G=GH= H@ G=I G@ G @@ G=I=, H G, H=, G=I= @ = HG=I.

DHG G=GH=TS, U H@G =@GR= H =G @ G=GH= H@ G=I ==G@ =@TZ =GTZ ==G =MTS CG=I B== EG =P (CB-) ,=H@G, @ H@ == P GP=.

?=@=

I=@G G=GH=TS HGH G=I U P=

H H d @W=@ I=G W=, KG G=I G, H S G W=, @= 12.690, 19 H 2012 d [@ =HG= HTS G=I, =S =@ H=G G:

^ DG@= G=I G=I;^ E H@ @=S GG I=V= P= Q

=TS G=I, @ ==TS H@ G;

^ +=M H=Z @ G =G @ G== G=I, =@ I== =TZ @W=@ P=, H G=I I=PI.

^ A G H=G HG=@G:^ A = U G= G =G?^ A G=I U HTS @= H?^ #P K=G H@ G=I =S H = G=M

= =G?^ =G GS =G @ =TZ =G=M

=G P= I===M G=I?^ IH@ X= U H==G H

G@ W=?^ =G GS =G =G@G @ G=I?

1a

ETAPAS PARA CONSTITUIÇÃOE REGISTRO DE COOPERATIVA

Etapa


84/100

84


^ A G=I GP =TZ GG H== @==GP- M G==?

^ E MS = @ G= (@ @=);^ E H@ G EGGHG = G=I;^ F@H @G C

A@==GTS F=;^ D== G =MTS A@= CG=GH=TS

CG=I, @ G==TS G =G.

BH = (CB-(

EG @ GG @ CB- H =@G G=GH=TS, =TS, G=HGTS, G== @ H@G, =H=I @ P= H@G (G

G=GH=TS GGHG =) G @ I ITS A@= .

=== CB- H@ =@G GU= HK== H=G @ G=GH= H@ = G=I, H GU @@ @= =@G [= @ G=I=@.

' =G JJJ.=G=I.. @ =K @ H@G G=GH=TS H@ G=I.

2aEtapa

AG G=GH=TS^ D=IH E=G CG=GH=TS^ A@= CG=GH=TS H =P

H=G @ D=:) CG=GH=TS CG=I;) D=HS IGTS EGGHG =;) E=TS C A@==GTS C F=;) F=KTS I P=, G==TZ UH T @@ C A@==GTS C F=, HI;) D@= HG.

^ I AG CG=GH=TS;^ CG =GH H;^ +=@G =G=MTS === =G =;

DI- I== I=G H@ I [G=@ P= AG CG=GH=TS EGGHG =.

3aEtapa


85/100

85


=@G ;=G #HG C@=?

EG =P #CE) GTS C'#

AX A@= CG=GH=TS, G- P= M =G #HG C@= EG =P d #CE, G H=G H@G:

^ 01 (H@) I= AG A@= CG=GH=TS: H@G I G =GH G H @ =@G I= G H= @@ @ G ;

^ 01 (H@) I= EGGHG = CG=I: H SG=G G, IP G H= @ G =GH GGHG, =G GP= @, @=@ = I=, U@ I=G I @ [@ AB H G=I TS.

^ =@G =@TZ G=I =G@ #CE(JJJ.H..I.), +EDE&;

^ CG= G= - X= (HGG=) =G;^ CG FW= (CF) X= (HGG=) =G;^ @G GK:

) K G = (DA+F)) K #CE (DA+E).

^ EG #CE d DI- G= H@ G #HG C@= @@G .

ITZ:^ H- H, AG CG=GHG=I (AG CG=GH=TS EGGHG

=), G @ H=I #CE, @ @= QCB-, =@ I== S =G@ @ =TSG=I=G I=G.^ DI G AG CG=GH=TS H=G PHH: e X==G, =, @ H S GS =H @ H=H=@ I=G @ = H G=TZ = H @ =@=- K G=I= @G=f.^ G=I @ U=G: AG HG=MTS H=@G K= B CG (X= HGG=).^ A AG CG=GH=TS EGGHG = (H S G=G

4aEtapa

ITS: G=I U=G I@ @= EGGHG = I AG CG=GH=TS B CG B=, ITS EGGHG= @TS @ C A@==GTS F=, =@ G AHG=MTS FH=@G. @G X G HG=MTS, P

@G Q HG G G =@G G=GH=TS -G=I.


86/100

86


G) IS G Q ==TZ GU= G= AG. 9` +HTS 001/2014 #CE: e G, @ I=[=, G #CE IS =@ =G=@G G H MH, @ H =, G @ G@ 12(M), @G 210@@K297@@ (A4), @ @@ G=G

(H=, ==, ==G H @ 1,27@) @ I T @ 05 (=) GW@G U G P=." ('+)

=@G +;=G F=?=TS (CB-(

+;=G CG=I

G=I I =G- =MTS CG=I

H EG, =@ G =G AG= 107 = `5.764/71, =G- CG=I=@ EGH/'=, @

=G G HGGS [email protected]. 107 - A G=I S =, H H=@G, =G- =MTS CG=I B== H G= GH, HI, @=GGTS GGHG == H GTZ G=.P [=. =S =G, G=I P 10% (M G) @= P= @W=@ I=G, @ G=I =G =G=M HS K 250 (HMG =HG) P= @W=@, 50% (=HG

G) H @GG H=. =G U H@ =TS = @=G@G =G@ G=I=G S H= GHM GGH. H K=GV= S U, GG, G @IG = G=I. GH =G ==G =MTS CG=I B== EG =P (CB-) G=I IP G H=G H@G:

^ CX= AG A@= CG=GH=TS CG=I(=G #CE);

^ CX= EGGHG = G=I (=G #CE);^ CX= GS C'# G=I;

G=I G=GHW P @= H@ :

^ CX= [G=@ G GTS H =G=I CG=I, G=I G G H H =G=I == HG=GH=TS (=G #CE);

^ CX= BT G=@= G=I (GTS 5[G=@ T G=@==, ) = =G G;

^ CX= C F= (GTS 5 [G=@ C F=, ), = = ==;

5aEtapa


87/100

87


^ CX= G A@= =P= (GTS 5[G=@ G, ).

F=?=TS CG=I

D @ AG. 8\ EGGHG = CB-, ea = C-G=I =G U HG ==G == Q CB-, HHH= I=T KG= H@=, HV=, I =TZ G =, G EGGHG =TZ G@ CB-, @ GR==TS, =@G H =M =G @G G=H=TS @HGTS @f.

A ==TS, GG, S U =GX=. & G I=T G CB-, U P= ==.

A ==TS == =@HGR =G CB-,

V=, H H= HH G@ G=I. ==G =MTS CG=I B== EG =P (CB-) @ XS GTS WG=, Y@= == H= H@H= =G HK== H =G G=GH=TS, =G ==TS = G=I EG =P.

A [I= =G CB- @ = H@ H= =G =G@G @ H , G, -@= H = G JJJ.=G=I.., GS =WI= @ H-@G, HG =@TZ G=GH=TS, =G ==TS G=I.

=G= I=T C B@=

•==GTS I=G= A ;•@G GK =TS;•GTS G == =TS C B@=.

6aEtapa

==TS =GH @H==?

•01 (H@) X= EGGHG =;•01 (H@) X= AG CG=GH=TS;•CF (X=) X= =G.

7aEtapa


88/100

88


==TS CG CG=H=G EG

^ F@HP= AGH=MTS CG (FAC) =@ GV (02) I=;^ C'# (01X= HGG=);^CGG TS H =GH (X= HGG=) @

@ G=I, @ =@ = GP= [@ == G= =GH;

^ CG= =G= CF (X= HGG=) G =;

^ C@IG T G=I (X=);^ EG=HG G;^ CG=S =@== #CE;^ (X=);^ +H=@G S G= EFA;

AU@ K== =@, G=I @ G G ISG H=G H@G:^ DH@G = = IWH @ @

G=I. E@ TS @=Z, G@ GG;

^ DTS @G A=;^ C@IG X=G =G = G=I.

8aEtapa


89/100

89


CAPÍTULO

10

"@TZ @?@G


90/100

90


C@ HG==M FH A=GV= U=,EH= = (FAE)?

AG. 28 = 5.764/71. A G=I S = G=GH=:

- FH +I G= G II=@G H G=I=, G=GHW @ 10% (M G), @, WH= KW=;

- FH A=GV= U=, EH= =, G= GTS =GV= =, H @== , H I=G GGHG, @ G=I, G=GHW 5% (= G), @, WH= H KW=.

] 1\ AU@ I=G G G=, A@= P = HGH, =H=I GG=I, @ H G= = W= =K @

@TS, =TS =H=TS.] 2` I=T @ G= FH A=GV= U=, EH=

= S KHG @=G IV= @ G= [= =I.A = G=I S = G=GH= FAE - FH

A=GV= U= EH= =, H G= Q GTS =GV= =, H @== , H I=G GGHG, @ G=I. O G=GHW @W=@ 5% (= G) WH=H KW=, HGG G G=I.

HG TZ @ G=, X HTS =@G ==G,

P =G@G G= FAE, ==I=WI G X=.

( H FAE GV@ ;H=G =;@:

^ @W=@ 5% KW=, GGHG = G H@ GH @=;

^ DG=TS Q ==TS A@= =P=, =TS =, H= @ A@= ;

^ H WH= TZ @ G= (S X=), = HM= =@G G=H=TZ ==G;

^ DTS = @ == W=, =TS @=GV= GU=, H= =.


91/100

91


( H =K K@?= = ?;H@ @ H FAE HG= ?=M:

Destinaão

G,

H=Z =@G,H, G=@G

DH==

B GH,H==TS =I(IV= @)

CH GU=,== @

C=GTS GU=

A=GU=

D @U= GX=

EIG ==, @G==TS H=P= ==G.

Classificaão

EH=

EH=

EH=

EH= /A=GV= GU=

EH=/A=GV= U=

A=GV= U=

=

=

Cobertura/Descrião

&G= =PG=,

=@G, H,G=@G, I=, =@GTS @

D @ H(@GWH @=) H=P=

D =

&G= =PG=,=GHG, I=@

D @ @GWH,@G= =PG=,@=

D I=,HG I=T =

D G =GV= @U= GX= (H=P= =)

D @I


92/100

92


D= GV= G=I=@

'= G=I

G=GH=TS H@ G=I U =@GG H =G =HG@

I=@G = G=I, = U =@GG H H G@W= =@G @ H =S GH, G@ =G @ G=I.

A G=I U H@ =MTS , I @ HG@ =G, S =@=TS G= (I, @). A IG G@H G= H.

==?=MTS ;GS G=I=G

C IM @= G=I H@ KV= GS, @=,H HG G=M@ = ===MTS GS G=I, =, P H@ @ G ==H @.

D @ (2005), @=@ =@I=TS S GV@ T @==GTS G=I, U P= H H= =@G,HG=GH= G=@ =I= WG= H@ GS H== H G@ @ =M=.

=, U = H @G =GTS G HH@, WI= GGU= (==G G =), GU WI

= ( ), H =T @==GTS = G=I.

A=, (2005) =G H G=I I@ === H@ @HT M G =G, GGU= TZ HG @=@ GS GHGH G I =. ' GKG, G=I P KH GHGH H@G HG=I=, I=G H= GS G=I.

G==TS G=IA =@@GTS H@ HTS G=I , U KG@ =@GR=, = P @ H T@ G=I, H=GX=, H GHGH, H =@GR= G, =@, H@ =TS G=@G G=@G @ G=I, G=P X=. E G U H@ = G=I=@, = H@ @ G HTS @==GTS G=I, U G G==TS , = @U= T @= = U =K, G H I I @ @H=G


93/100

93


GTS. CHG@G, =@@GTS H@ G =MTS *H = P @=M G G==TS @ G=I, @ H K=@P G=I.

FHS G G=I

G@ @, IM @= G@ = HS G G=I. @= =T GGU=, G=I G@ H= GIU TS, H GU @@ GIU =TZ H HZ.

D@=- HS H =TS G= @ H H H @=@ GG @@ @G H@. HS G G=I G@ = @ HV=, === @G=I S: G=@G @/HG, HTS HG, H@G HG= HG I=T

G, H@G G==TS @ =@=H=TS =.A H ==V= HG GTS I=T G@ I G=I @=@ H H I=T/HG HG@G, H@G G G=@G. & H = , U P=@G = H =MTS GH @ ==G =M @ @G=G=I.

A HTS G=I G@ = I GH= @, = @ =GTS =, IG I G=, HS U H@ GG=I G== Y@= = X= G=I.


94/100

94


AS DEZATITUDES QUE

INVIABILIZAM UMA

COOPERATIVA

'S HG G=I ,

H P, H @.

A G== HH G=I=,G G H@ GP HG G.

'H =G H@ =H@V=, = U@H=G @= P= =G= H M.

*H =G= ==G H ==S,= H S G@ , =, GH H I@ T HG .

FT HG@G P= ,

H HG =M@ @=, =H G=I U @= H@H H.

'S = @H=TZ G=I, H S GM@ =GG H = H S H.

II.

II.

III.

IV.

V.

VI.


95/100

95


C I= H@ G=I,= H S G@ G@ = =@ H P H S H@ .

*H HI HH =IV= =G=,G H@ TS = G @ .

H=, ==G =MTS IG G=I, @ S G== . D= =

H G= H G.

'S HH HG=P= G=I,H ==G HGZ. C =G= S=I= H KGG=I, @- =G.

*H G=I e@ TS GPG=f, GH =G H @ H H@ @ G@ MS: eEH S =?f.

VII.

VIII.

IX.

X.

Tenha sempre em mente:

Quem age dessa formana cooperativa deve ser afastado,de imediato, pois a prática nociva

inviabilizará a sociedade. Na cooperativa, só deve

entrar e nela permanecer a pessoaque se comprometer a participar,efetivamente, das suas atividades

e estiver disposto,realmente, a cooperar.


96/100

96


+V= B=?=;P=

B+A. CG=GH=TS +[?= FG=I B=? 1988. D=WI @:. A @ 06 I. 2014.

B+A. %= ` 5.764, 16 M@ 1971.D= WG= '= CG=I=@, =G=GH= =@ HW= = G=I, P HGI=V=. D=WI @: . A @: 06 I. 2014.

B+A. %= ` 9867, 10 I@ 1999.D=Z =TS H=@G CG=I ==, I= Q =GTS = =S, @==. D=WI @: . A @: 06 I. 2014.

B+A. %= @?@G ` 130, 17 =? 2009.

D=Z =G@ '= CU=G CG=I I ==G=I = 4.595, 31 M@ 1964, 5.764, 16 M@ 1971. D=WI @: < GG://JJJ.??G.;I./=I=?03/?=/?/%130.G@>.A @: 06 I. 2014

B+A. %= ` 12.690, 19 H? 2012.D=Z =MTS H=@G CG=I ; =G=GH= @ '= F@GQ CG=I - +'AC; I P [= G. 442 C=TS = - C, I DG-= 5.452, 1 @= 1943. D=WI @:. A @: 06 I. 2014.

BA+E, W=. A = G=I H ==?= HW=. 2.. S H: +I, 2000.

C+j, . . =MTS A@==GTS CG=I. +I=G A@==GTS [?=. I. 33, . 2 . 39-58, 1999.D=WI @: A @: 11 I. 2014.

C+j, , . C@ ;=M @==G H@ G=I. += #=: F, 2002.

+A'ANb DA 'ANE 'DA A+A A &E'ANb E A+C+A (FA). CG=I ;W? ?=@G@ @H. 2012. D=WI @: A @: 28 I. 2014.

FEDE+ANb D 'DCA DA CE+AA D D+ FEDE+A E D EAD DE g, &A+ D E CA''. &=S, I=S G=I. D=WI @: A @:10 I. 2014.

FEDE+ANb D 'DCA DA CE+AA D D+ FEDE+A E D EAD DE g, &A

+ D E CA'': H= ==?: G=I=@ H GTS. =R=: FEC C-, 2009.

AA, A; +AE, F. A. CG=I=@: =@= ?=TZ. 4. . I. GH. BW=: , 2013. 112.

g. %= ` 15.109, 02 I= 2005.D=Z WG= EGH CG=I=@ P HG I=V=. D=WI @:< GG://JJJ.=I=..I./===/2005/=15109.G@>. A @: 06 I. 2014.

AE, #. ( 28 G?Z +?. HTS A=@ . G A: , 2000. (U=/FM =@ d +)

+EE+, H=@; &+A'DA, AU B (C.). C@GP= Q ?;=?TS = G=I: G@. 1_ . B =MG: &@G, 2007. 332 . (U= CG=I=@)


97/100

97


&A+', = =G. G; G=I=@. G=I G?. S H: AG, 2003. 146 .

+A'ANb DA CE+AA B+AE+A. CG=I=@. D=WI @:. A @: 05 I. 2014.

+A'ANb DA CE+AA B+AE+A. ( H @H @ %= ` 12.690/2012: G=I=@ G?.

BW=: C'C-CB-EC, 2012. 26.

E+E+A, #U +G. CG=I =HG== H HG: I =@ I GKG. :B+AA, & #U; +E, BW= G (). A;;X= G=I: GHGHTS GGU=. =T:F/DE+, 2002. . 119-139.

C'EDE+, #. . HG HTS G=I: I=S =G@G=M HG= G=I=@. :. (.). EHTS G=I H PG=. BW=: EC, 2003. . 13-58.

C'EDE+, #. . D@=, G==TS HG@= G=I. 2. . S : ==, 1999.

EC+EA+A DE EAD E A'E#A&E' E +NA&E' (DF). H= ?TS +;=@G "G.D=WI @: A @: 10 I. 2014.

'DCA E +A'ANb DA CE+AA B+AE+A ' &A + D . AG=? G=I=@. C@ , 2010. (AG=)

'DCA E +A'ANb DA CE+AA B+AE+A ' EAD DE g. E+N 'AC'A DEA+E'DAE& D CE+A& ' EAD DE g. C CG=I=@ =: 2013. D=WI@: A @ 20 I. 2014.

'DCA E +A'ANb DA CE+AA B+AE+A ' EAD DE g. EGGHG =?. D=WI @: A @ 13 I. 2014.

'DCA E +A'ANb DA CE+AA B+AE+A ' EAD DE g. E+N 'AC'A DE

A+E'DAE& D CE+A& ' EAD DE g. CG=? G=I=@ . 8. . =R=,2009 D=WI @: A @ 10I. 2014.

'DCA E +A'ANb DA CE+AA D EAD DE &'A E+A. E+N 'AC'A DEA+E'DAE& D CE+A& DE &'A E+A. FH CG=I. FH A=GV= U= EH=? d FAE. D=WI @: 17 I. 2014.

E+N 'AC'A DE A+E'DAE& D CE+A& - A+A'g. 'DCA E +A'ANb DACE+AA D EAD D A+A'g. FEDE+ANb E +A'ANb DA CE+AA D EAD DA+A'g. 'I ?; CG=I=@. D=WI @: A @: 17 I.2014.

E+N 'AC'A DE A+E'DAE& D CE+A& - A+A'g. 'DCA E +A'ANb DACE+AA D EAD D A+A'g. FEDE+ANb E +A'ANb DA CE+AA D EAD DA+A'g. A G=I I?I=@G Y@= =? P. 3 . CH=G=: EC/+ d CEA+ dFECA+, 2012. D=WI @: A @ 18I. 2014.

AADA+E, #. . A @ @==GTS G=I. : &+A, A. D.; A #j'+, A. . (.). A;=H?GH@=?= ;;X=. =T, &: F, 2005, I. 1, . 205-214.


98/100


99/100


100/100

A G= GM @ H , @ , prática do cooperativismo, @ H@ =G@ IG

H=G objetivos comuns, H U T @= == trabalho em conjunto

TS @ [= @= justia social.

Cooperativismo Passo a Passo 2015

Documents

Transcript of Cooperativismo Passo a Passo 2015