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This study aims at discussing the characteristics of intercooperative relationships and the challenges and possibilities for Interorganizational Cost Management (IOCM) in these arrangements. For this, the theoretical essay method was used to review the national and international literature in the area of cooperatives. Thus, based on the literature and having the Contingency Theory (CT) as a theoretical lens, a contingency structure of the IOCM was proposed, consisting of eleven factors grouped into "factors exogenous to the cooperative", "factors specific to the cooperative" and "factors specific to the intercooperative relationship". The results of the analysis show that: (i) factors external to the cooperatives can make the adoption of the IOCM viable, such as pressure for financial competitiveness and multiple objectives; (ii) specific factors of cooperatives, such as small size trends and shortage of capital, are challenges to IOCM; and (iii) factors specific to intercooperative relationships, such as lack of trust and competition, can restrict the adoption of IOCM techniques and the very formation of intercooperative relationships. It is noteworthy that while CT conventionally works with the perspective of a single company, this essay highlights possibilities of its application in interorganizational relationships, considering relationship factors beyond those specific to the company. Furthermore, on the theme of IOCM, no studies applied to intercooperative relationships were identified. It is concluded that the research can bring new perspectives to researchers, especially on the topic of management in cooperative societies, with reflections both on the adoption of IOCM techniques, as well as on the constitution and performance of intercooperative relationships. [ABSTRACT FROM AUTHOR]

Con el Tratado de Ámsterdam se dio el paso para empezar una política de cohesion con todas las regiones europeas. El primer bloque de medidas a adoptar se daría en el periodo 2000- 2006 (añadiendo la reforma de la política de estructuras), centrándose en ajustes estructurales, reconversiones y educación y, a partir de ahí, se planificaba un segundo periodo (2007- 2013) en el que se profundizará en los procesos de desarrollo. Es aquí donde las sociedades cooperativas juegan un papel decisivo, entre otras razones por su contribución a la mejor integración y cohesión social para alcanzar un buen desarrollo territorial./The Amsterdam Treaty was followed by the begining a policy of cohesion with all European regions. The first set of steps took place within the time period 2000- 2006 (including the structure policy reform), focusing on structural adjustments, modernization and education. At this point, a second period (2007- 2013) has been planified by the EU where development processes will be dealt with. Cooperative societies play a key role in this issue thanks to their contribution to a better integration and social cohesion, among other reasons, in order to reach an appropriate territorial development.

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