terms and definitions

Monitoring Reports: Definitions of the important components

By Michael Healy|2023-05-05T20:05:38-04:00July 30th, 2021|

Within the Policy Governance® model, a board delegates authority to the executive (General Manager, CEO, Executive Director, etc) through written policies. The executive then uses written reports to demonstrate accountability for the use of that authority. These monitoring reports are an important and primary component of the board’s evaluation of the executive; knowing what to include and what to look for can help the executive and board members create a highly effective and user-friendly system.

Association and Enterprise

By Columinate|2023-05-05T20:29:07-04:00March 21st, 2016|

In this MUST WATCH video Brett Fairbairn breaks down the definition of a cooperative and the significance of the words "enterprise" and "association" in the definition.

Cooperative Acronyms

By Columinate|2023-05-05T20:29:23-04:00December 10th, 2015|

4-in-3 — Four Cornerstones in Three Stages :A development model for food co-ops. 4PCG — Four Pillars of Cooperative Governance :A governance model for co-ops. ACBA — Austin Cooperative Business Association :a joint project between Austin-area cooperatives and the National Cooperative Business Association that aims to benefit and expand cooperative businesses in Central Texas. The ACBA plans to help increase the membership and profitability [...]

Co-op Support Quick Reference Guide

By Columinate|2023-05-05T20:07:29-04:00June 21st, 2013|

Common Margin Terms

By Mel Braverman|2023-05-05T20:08:01-04:00March 3rd, 2013|

Commonly used CoCoFiSt terms

By Columinate|2023-05-05T20:21:26-04:00January 1st, 2011|

CoCoFiSt Common Cooperative Financial Statements, a CDS program for improving cooperative performance. CoCoBud A budgeting feature that, based on historical data, projects sales, margins, and payroll by department, as well as income statements, balance sheets, cash flows, ratios, capital budgets and loans for the next four quarters. A manager can then change assumptions to change the projections. CoCoGap This illustrates how much more profit [...]

Key Indicator Formulas

By Mel Braverman|2023-05-05T20:21:34-04:00October 3rd, 2010|

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