Analysis of economic and financial performance in agricultural branch cooperatives: a study in the northwest region of Rio Grande do Sul

Detalhes bibliográficos
Autor(a) principal: Souza, Luciana Moro de
Data de Publicação: 2022
Outros Autores: Thesing, Nelson José, Prochnow, Darlan Ariel
Tipo de documento: Artigo
Idioma: por
Título da fonte: DRd - Desenvolvimento Regional em debate
Texto Completo: http://www.periodicos.unc.br/index.php/drd/article/view/3640
Resumo: Agricultural cooperatives are considered fundamental agents for sustainable rural development. Therefore, it is essential that these projects present financial viability, as a way of perpetuating their activities. Thus, the main objective of the article is to analyze the economic and financial performance of two agricultural cooperatives, located in the Northwest of Rio Grande do Sul. The study includes an investigation of an applied nature, with a quantitative and descriptive approach. Data collection relies on the financial statements, from 2013 to 2019, to understand the Balance Sheet and the Statement of Leftovers and/or Losses, through mathematical calculations and recalculations, in order to obtain the economic-financial indices. The results show that, from the indicators of liquidity, indebtedness and profitability, the financial situation of cooperative A is satisfactory in terms of liquidity and profitability. On the other hand, cooperative B presented a worrying situation in all the calculated indices, a situation that demands attention from part of its directors. In this way, a set of information is present for making decisions that are consistent with the financial/economic situation, preventing the perenniality of the cooperative enterprise from being compromised. Keywords: Agricultural Cooperativism. Performance indicators. Perenniality.
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spelling Analysis of economic and financial performance in agricultural branch cooperatives: a study in the northwest region of Rio Grande do SulAnálisis del desempeño económico y financiero en cooperativas sucursales agrícolas: un estudio en la región noroeste de Rio Grande do SulAnálise de desempenho econômico e financeiro em cooperativas do ramo agropecuário: um estudo na região noroeste do Rio Grande do SulAgricultural cooperatives are considered fundamental agents for sustainable rural development. Therefore, it is essential that these projects present financial viability, as a way of perpetuating their activities. Thus, the main objective of the article is to analyze the economic and financial performance of two agricultural cooperatives, located in the Northwest of Rio Grande do Sul. The study includes an investigation of an applied nature, with a quantitative and descriptive approach. Data collection relies on the financial statements, from 2013 to 2019, to understand the Balance Sheet and the Statement of Leftovers and/or Losses, through mathematical calculations and recalculations, in order to obtain the economic-financial indices. The results show that, from the indicators of liquidity, indebtedness and profitability, the financial situation of cooperative A is satisfactory in terms of liquidity and profitability. On the other hand, cooperative B presented a worrying situation in all the calculated indices, a situation that demands attention from part of its directors. In this way, a set of information is present for making decisions that are consistent with the financial/economic situation, preventing the perenniality of the cooperative enterprise from being compromised. Keywords: Agricultural Cooperativism. Performance indicators. Perenniality.Las cooperativas agrarias se consideran agentes fundamentales para el desarrollo rural sostenible. Por lo tanto, es fundamental que estos proyectos presenten viabilidad financiera, como una forma de perpetuar sus actividades. Así, el objetivo principal del artículo es analizar el desempeño económico y financiero de dos cooperativas agrícolas, ubicadas en el Noroeste de Rio Grande do Sul. El estudio comprende una investigación de carácter aplicado, con un enfoque cuantitativo y descriptivo. La recolección de datos se apoya en los estados financieros, de 2013 a 2019, para comprender el Balance y el Estado de Sobrantes y/o Pérdidas, a través de cálculos y recálculos matemáticos, con el fin de obtener los índices económico-financieros. Los resultados muestran que, a partir de los indicadores de liquidez, endeudamiento y rentabilidad, la situación financiera de la cooperativa A es satisfactoria en cuanto a liquidez y rentabilidad. Por su parte, la cooperativa B presentó una situación preocupante en todos los índices calculados, situación que demanda atención por parte de sus directivos. De esta forma, se cuenta con un conjunto de informaciones para la toma de decisiones acordes con la situación económico-financiera, evitando que se comprometa la perennidad de la empresa cooperativa. Palavras clave: Cooperativismo agrario. Indicadores de desempeño. Perenneidad.As cooperativas agropecuárias são consideradas como agentes fundamentais para o desenvolvimento rural sustentável. Para tanto, é essencial que estes empreendimentos apresentem viabilidade financeira, como forma de perenidade de suas atividades. Assim, o artigo tem, como objetivo principal, analisar o desempenho econômico e financeiro de duas cooperativas agropecuárias, localizadas no Noroeste do Rio Grande do Sul. O estudo contempla uma investigação de natureza aplicada, de abordagem quantitativa e descritiva. A coleta de dados conta com as demonstrações contábeis, no período de 2013 a 2019, para compreender o Balanço Patrimonial e a Demonstração de Sobras e/ou Perdas, pelos cálculos e recálculos matemáticos, para, desta forma, obter os Índices econômico-financeiros. Os resultados mostram que, a partir dos indicadores de liquidez, endividamento e rentabilidade, a situação financeira da cooperativa A é satisfatória em níveis de liquidez e rentabilidade. Em contrapartida, a cooperativa B apresentou situação preocupante em todos os índices calculados, situação que exige atenção de parte de seus dirigentes. Desta forma, tem-se presente um conjunto de informações, para a tomada de decisões coerentes com a situação financeira/econômica, evitando que se comprometa a perenidade do empreendimento cooperativo. Palavras-chave: Cooperativismo Agropecuário. Indicadores de Desempenho. Perenidade.Universidade do Contestado (UnC)2022-05-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://www.periodicos.unc.br/index.php/drd/article/view/364010.24302/drd.v12ied.esp.2(DossieCooperativismo).3640DRd - Desenvolvimento Regional em debate; v. 12 n. ed.esp.2(DossieCooperativismo) (2022): Dossiê: COOPERATIVISMO E DESENVOLVIMENTO REGIONAL: aportes teóricos, experiências e perspectivas no Brasil e no mundo; 199-2162237-902910.24302/drd.v12ied.esp.2(DossieCooperativismo)reponame:DRd - Desenvolvimento Regional em debateinstname:Universidade do Contestado (UNC)instacron:UNCporhttp://www.periodicos.unc.br/index.php/drd/article/view/3640/1815Copyright (c) 2022 DRd - Desenvolvimento Regional em debatehttps://creativecommons.org/licenses/by-nd/4.0info:eu-repo/semantics/openAccessSouza, Luciana Moro deThesing, Nelson JoséProchnow, Darlan Ariel2022-05-27T21:23:42Zoai:ojs.pkp.sfu.ca:article/3640Revistahttp://www.periodicos.unc.br/index.php/drdONGhttp://www.periodicos.unc.br/index.php/drd/oaidaniela@unc.br || revistadrd@unc.br || alexandre@unc.br || josiane@unc.br || valdir@unc.br2237-90292237-9029opendoar:2022-05-27T21:23:42DRd - Desenvolvimento Regional em debate - Universidade do Contestado (UNC)false
dc.title.none.fl_str_mv Analysis of economic and financial performance in agricultural branch cooperatives: a study in the northwest region of Rio Grande do Sul
Análisis del desempeño económico y financiero en cooperativas sucursales agrícolas: un estudio en la región noroeste de Rio Grande do Sul
Análise de desempenho econômico e financeiro em cooperativas do ramo agropecuário: um estudo na região noroeste do Rio Grande do Sul
title Analysis of economic and financial performance in agricultural branch cooperatives: a study in the northwest region of Rio Grande do Sul
spellingShingle Analysis of economic and financial performance in agricultural branch cooperatives: a study in the northwest region of Rio Grande do Sul
Souza, Luciana Moro de
title_short Analysis of economic and financial performance in agricultural branch cooperatives: a study in the northwest region of Rio Grande do Sul
title_full Analysis of economic and financial performance in agricultural branch cooperatives: a study in the northwest region of Rio Grande do Sul
title_fullStr Analysis of economic and financial performance in agricultural branch cooperatives: a study in the northwest region of Rio Grande do Sul
title_full_unstemmed Analysis of economic and financial performance in agricultural branch cooperatives: a study in the northwest region of Rio Grande do Sul
title_sort Analysis of economic and financial performance in agricultural branch cooperatives: a study in the northwest region of Rio Grande do Sul
author Souza, Luciana Moro de
author_facet Souza, Luciana Moro de
Thesing, Nelson José
Prochnow, Darlan Ariel
author_role author
author2 Thesing, Nelson José
Prochnow, Darlan Ariel
author2_role author
author
dc.contributor.author.fl_str_mv Souza, Luciana Moro de
Thesing, Nelson José
Prochnow, Darlan Ariel
description Agricultural cooperatives are considered fundamental agents for sustainable rural development. Therefore, it is essential that these projects present financial viability, as a way of perpetuating their activities. Thus, the main objective of the article is to analyze the economic and financial performance of two agricultural cooperatives, located in the Northwest of Rio Grande do Sul. The study includes an investigation of an applied nature, with a quantitative and descriptive approach. Data collection relies on the financial statements, from 2013 to 2019, to understand the Balance Sheet and the Statement of Leftovers and/or Losses, through mathematical calculations and recalculations, in order to obtain the economic-financial indices. The results show that, from the indicators of liquidity, indebtedness and profitability, the financial situation of cooperative A is satisfactory in terms of liquidity and profitability. On the other hand, cooperative B presented a worrying situation in all the calculated indices, a situation that demands attention from part of its directors. In this way, a set of information is present for making decisions that are consistent with the financial/economic situation, preventing the perenniality of the cooperative enterprise from being compromised. Keywords: Agricultural Cooperativism. Performance indicators. Perenniality.
publishDate 2022
dc.date.none.fl_str_mv 2022-05-27
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://www.periodicos.unc.br/index.php/drd/article/view/3640
10.24302/drd.v12ied.esp.2(DossieCooperativismo).3640
url http://www.periodicos.unc.br/index.php/drd/article/view/3640
identifier_str_mv 10.24302/drd.v12ied.esp.2(DossieCooperativismo).3640
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv http://www.periodicos.unc.br/index.php/drd/article/view/3640/1815
dc.rights.driver.fl_str_mv Copyright (c) 2022 DRd - Desenvolvimento Regional em debate
https://creativecommons.org/licenses/by-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 DRd - Desenvolvimento Regional em debate
https://creativecommons.org/licenses/by-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade do Contestado (UnC)
publisher.none.fl_str_mv Universidade do Contestado (UnC)
dc.source.none.fl_str_mv DRd - Desenvolvimento Regional em debate; v. 12 n. ed.esp.2(DossieCooperativismo) (2022): Dossiê: COOPERATIVISMO E DESENVOLVIMENTO REGIONAL: aportes teóricos, experiências e perspectivas no Brasil e no mundo; 199-216
2237-9029
10.24302/drd.v12ied.esp.2(DossieCooperativismo)
reponame:DRd - Desenvolvimento Regional em debate
instname:Universidade do Contestado (UNC)
instacron:UNC
instname_str Universidade do Contestado (UNC)
instacron_str UNC
institution UNC
reponame_str DRd - Desenvolvimento Regional em debate
collection DRd - Desenvolvimento Regional em debate
repository.name.fl_str_mv DRd - Desenvolvimento Regional em debate - Universidade do Contestado (UNC)
repository.mail.fl_str_mv daniela@unc.br || revistadrd@unc.br || alexandre@unc.br || josiane@unc.br || valdir@unc.br
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