Avaliação de desempenho em cooperativas de crédito: uma aplicação do modelo de gestão econômica – GECON

• Autor(a) principal: Silva Filho, Gil Teixeira da
• Data de Publicação: 2002
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Institucional da UFLA
• Texto Completo: http://revista.dae.ufla.br/index.php/ora/article/view/266; http://repositorio.ufla.br/jspui/handle/1/8814
• topic: Cooperativismo de crédito; Modelo de gestão econômica – GECON; Avaliação de desempenho; Credit cooperativism; Economic management model - GECON; Evaluation on performance

This piece of work is an evaluation on the performance of a farm credit Cooperative in the state of Minas Gerais with 12 service agencies in different cities. For such purpose the Modelo de Gestão Econômica ( Economic Management Model )-GECON was used, which is a tool for managerial analysis developed by the GECON Nucleus researchers staff, supported by the FIPECAFI foundation of the University of São Paulo. The GECON is a model which can be applied on several types of organizations and has been broadly used on banking organizations. Through analysis it was verified that the cooperative analysed has a structure of relatively high costs and expenses, which compromises its economic results and makes it necessary to promote an effective reduction/rationalization in its expenditures, as well as to seek to exploiting the potentialities available in such area of operation.