Estructuración de un sistema integral de gestión contable, financiera y comercial para la Cooperativa de la Universidad Distrital Francisco José de Caldas - COUD a través de la metodología OKR

Abstract

This monograph implements a comprehensive OKR-based system to optimize the accounting, financial, and commercial management of the District University Cooperative (COUD). The diagnosis identified inefficient processes, a lack of digitalization, and low institutional visibility. Strategic solutions were proposed: accounting automation, a real-time financial dashboard, and a digital platform with promotional materials. The methodology combined qualitative analysis with the design of practical tools. The results demonstrate how the integration of agile methodologies with technology can transform cooperative management, improving efficiency, transparency, and community outreach. The developed model offers a replicable framework for other university cooperatives, promoting management aligned with the principles of the solidarity economy and strengthening institutional sustainability.