CATTLE-RAISING CO-OPERATIVE SOCIETIES IN SANTA CATARINA: MANAGEMENT AND STRUCTURE OF ONE’S OWN CAPITAL

• Autor(a) principal: Proner, Ademir
• Data de Publicação: 2007
• Outros Autores: Amaral da Costa, Magnus
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/86
• topic: Gestão do capital; Estrutura de capital próprio; Cooperativas Agropecuárias.

On the one hand, the article examines capital’s structure of cattle-raising co-operative societies in Santa Catarina, from 1994 to 2003. On the one hand, it identifies the existence of undertaking capitalized by the associate, in proportion to the production to be delivered. The methodology was field research and documental as well. The results show an emphasis on the reserves for, given the fact that the co-operative societies do not possess a maximum limit of reserves on liquid assets, the directors use them as a way to capitalize them, because in co-operative societies the reserves are indivisible for the social group and become a source of lower-priced resource. It was also noticed that the integralization of social capital by the new associate is also much inferior to the patrimonial structure in use in the delivery of the production. There exist cooperative societies’ undertakings molded by the new generation of co-operative societies (NGC), which makes room for an environment favorable to the legality and applicability of capital’s openness of the co-operative societies in the standards of Canadian co-operative societies. The study concludes that the directors need to reflect on new alternatives of capitalization, capital’s openness and generation of new co-operative societies, due to such a new way of capital management, which calls for a new structure of one’s own capital without neglecting the values of the doctrine and the principles that regulate co-operativism. Keywords: Capital Management. One’s Own Capital. Cattle-Raising Co-operative Societies.