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budget

Context Matters: Using Trends to Monitor the Financial Health of your Co-op

By |2023-05-05T20:07:57-04:00July 15th, 2014|

By Michael Healy When it comes to numbers and data, context matters. The context in which we place particular numbers helps us make meaning of those numbers, and this is particularly important when we are talking about financial data. Over many generations, managers and accountants have developed financial reporting tools that help them do their jobs. Balance sheets, income/expense (aka profit/loss) statements, and [...]

Why (Some) New Co-ops Fail

By |2023-05-05T20:08:20-04:00November 4th, 2012|

By Stuart Reid 163 November-December 2012 The mayor spoke at the co-op’s ribbon cutting, and it seemed like the whole town turned out to celebrate. The local paper wrote excitedly about the new grocery store. The future seemed bright. Nine months later, the fledgling store was begging members for additional cash infusions. Before its second anniversary, the co-op closed its doors. This story is [...]

Managing Key Indicators: Guidelines for department managers

By |2023-05-05T20:22:17-04:00July 7th, 2008|

By Mel Braverman 137 July - August - 2008 When you drive your automobile, a number of gauges enable you to read critical factors in your auto’s performance. The dashboard presents “key indicators” of your auto’s health: fuel level, engine temperature, RPMs, oil level and battery charge. If you ignore these indicators, it may cost you much more than it would had you paid [...]

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