Every decision that every employee makes has an impact on the financial performance of the cooperative, be it a purchase of office equipment, or a pricing strategy for products. Therefore, it is important for a finance manager to be able to understand the business works and see how best to support its growth. He/she plays an important role in making sure that these choices are optimal and contributes positively to the organization's value as a cooperative and being faithful to each cooperative's vision to improve the lives of each member.