A relação entre governança e eficiência econômica em cooperativas agropecuárias brasileiras
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do UNIOESTE |
Texto Completo: | http://tede.unioeste.br/handle/tede/4270 |
Resumo: | Cooperatives are economic and social organizations have the function and objective to maximize the welfare of members. The creation of economic value in these organizations occurs through the generation and distribution of direct benefits, such as the balance from the exercise, and indirect, like the negotiation of prices in the market, technical assistance, logistics and storage, cooperative education for cooperate, among other factors. The efficiency in this type of society can be impaired by the influence which the governance is structured, as there are problems stemming from its diffuse property rights that require strategies of loyalty, investment and management adopted to mitigate them. Therefore, this research aimed to analyze the relation between governance and economic efficiency in Brazilian agricultural cooperatives. This is a research based on the positivist epistemological paradigm, which uses a deductive, applied, quantitative, descriptive and documentary method. It uses public financial reporting data from a sample of 35 cooperatives for the year 2017. The methods of analysis used were the Data Envelopment Analysis in the DEA BCC output oriented model, supported by the Friedman Test and the Spearman Correlation. The product of economic efficiency was apprised by the Economic Value Added indicator in three models. The inputs used were the number of employees, fixed assets, cost of the product sold and operating expenses (proxy for the governance expenses). Several results were obtained: first, the choice of the instrument of performance evaluation of aggregate economic value influences the result of the exercise in a different and statistically significant way; second that the cooperatives have efficiency levels in the calculated DEA models - in Model 1, two DMUs were 100% efficient (Coocafé and Integrada), in Model 2, eight DMUs were considered 100% efficient (Capal, Coagro, Frisia, Primato, Unitá , Cotrijuc, Cotrisal and Casul) and in Model 3, only one DMU was 100%, Primato; third, that there are companies considered benchmarks in the conjunction of factors of production - the main ones were the Integrated, Cotrijuc, Primato, Capal and Casul; fourth, that the calculated models suggest the presence of increasing returns to scale; fifth, that management goals can be extracted for each DMU to maximize its EVA - for example, in Model 1 the aim of operating expenses is the average reduction of 25% of the input value; and sixth, that there is some relation between governance and economic efficiency in Brazilian agricultural cooperatives; in Model 1 (Traditional EVA), a weak and positive relation between variables was found, but not statistically significant, in Models 2 and 3, unlike a strong and significant association between variables was evidenced. This means that in agricultural cooperatives, if evaluated from a purely economic perspective, it does not have its efficiency associated with its governance expenditures. However, if evaluated by an economic and social perspective, considering the direct and indirect benefits associated with the cooperative, it is verified the existence of this relation. The results contribute scientifically to the empirical evaluation of the relation between governance and efficiency; and socially, with managerial information for the management of these firms and for public managers to determine politics for the sector. |
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Bertolini, Geysler Rogis Florhttp://lattes.cnpq.br/0850609521779159Araújo, Maria da Piedadehttp://lattes.cnpq.br/4021646542828118Bertolini, Geysler Rogis Florhttp://lattes.cnpq.br/0850609521779159Dal Vesco, Delci Grapégiahttp://lattes.cnpq.br/3321706750568197Villavicencio, Guillermo Javier Díazhttp://lattes. cnpq.br/6212730935420950Araújo, Maria da Piedadehttp://lattes.cnpq.br/4021646542828118http://lattes.cnpq.br/7941373398113476Souza Junior, Wagner Dantas de2019-05-17T14:39:53Z2019-02-28SOUZA JUNIOR, Wagner Dantas de. A relação entre governança e eficiência econômica em cooperativas agropecuárias brasileiras. 2019. 141 f. Dissertação Programa de Pós-Graduação em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2019.http://tede.unioeste.br/handle/tede/4270Cooperatives are economic and social organizations have the function and objective to maximize the welfare of members. The creation of economic value in these organizations occurs through the generation and distribution of direct benefits, such as the balance from the exercise, and indirect, like the negotiation of prices in the market, technical assistance, logistics and storage, cooperative education for cooperate, among other factors. The efficiency in this type of society can be impaired by the influence which the governance is structured, as there are problems stemming from its diffuse property rights that require strategies of loyalty, investment and management adopted to mitigate them. Therefore, this research aimed to analyze the relation between governance and economic efficiency in Brazilian agricultural cooperatives. This is a research based on the positivist epistemological paradigm, which uses a deductive, applied, quantitative, descriptive and documentary method. It uses public financial reporting data from a sample of 35 cooperatives for the year 2017. The methods of analysis used were the Data Envelopment Analysis in the DEA BCC output oriented model, supported by the Friedman Test and the Spearman Correlation. The product of economic efficiency was apprised by the Economic Value Added indicator in three models. The inputs used were the number of employees, fixed assets, cost of the product sold and operating expenses (proxy for the governance expenses). Several results were obtained: first, the choice of the instrument of performance evaluation of aggregate economic value influences the result of the exercise in a different and statistically significant way; second that the cooperatives have efficiency levels in the calculated DEA models - in Model 1, two DMUs were 100% efficient (Coocafé and Integrada), in Model 2, eight DMUs were considered 100% efficient (Capal, Coagro, Frisia, Primato, Unitá , Cotrijuc, Cotrisal and Casul) and in Model 3, only one DMU was 100%, Primato; third, that there are companies considered benchmarks in the conjunction of factors of production - the main ones were the Integrated, Cotrijuc, Primato, Capal and Casul; fourth, that the calculated models suggest the presence of increasing returns to scale; fifth, that management goals can be extracted for each DMU to maximize its EVA - for example, in Model 1 the aim of operating expenses is the average reduction of 25% of the input value; and sixth, that there is some relation between governance and economic efficiency in Brazilian agricultural cooperatives; in Model 1 (Traditional EVA), a weak and positive relation between variables was found, but not statistically significant, in Models 2 and 3, unlike a strong and significant association between variables was evidenced. This means that in agricultural cooperatives, if evaluated from a purely economic perspective, it does not have its efficiency associated with its governance expenditures. However, if evaluated by an economic and social perspective, considering the direct and indirect benefits associated with the cooperative, it is verified the existence of this relation. The results contribute scientifically to the empirical evaluation of the relation between governance and efficiency; and socially, with managerial information for the management of these firms and for public managers to determine politics for the sector.Cooperativas são organizações econômicas e sociais que tem como função e objetivo a maximização do bem-estar de seus associados. A criação de valor econômico nestas organizações ocorre pela geração e distribuição de benefícios diretos, como as sobras do exercício, e indiretos, como a negociação de preços no mercado, assistência técnica, logística e armazenamento, educação cooperativista para os cooperados, entre outros fatores. A eficiência neste tipo de sociedade pode ser prejudicada pela influência pelo qual a governança é estruturada, pois existem problemas oriundos de seus direitos de propriedade difusos que demandam estratégias de fidelização, investimento e gestão adotadas para mitigá-los. Deste modo, esta pesquisa objetivou analisar a relação entre governança e eficiência econômica em cooperativas agropecuárias brasileiras. Trata-se de uma pesquisa apoiada no paradigma epistemológico positivista, que utiliza método dedutivo, de natureza aplicada, quantitativa, descritiva e documental. Utiliza dados públicos de relatórios financeiros de uma amostra de 35 cooperativas para o ano de 2017. Os métodos de análise empregados foram a Análise Envoltória de Dados, no modelo DEA BCC orientado ao output, com apoio do Teste de Friedman e da Correlação de Spearman. O produto da eficiência econômica foi avaliado pelo indicador Valor Econômico Adicionado em três modelos. Os insumos empregados foram o número de funcionários, ativo fixo, custo do produto vendido e despesas operacionais (proxy para gastos de governança). Vários resultados foram obtidos: primeiro, que a escolha do instrumento de avaliação de desempenho do valor econômico agregado influencia o resultado do exercício de maneira distinta e significativa estatisticamente; segundo, que as cooperativas possuem níveis de eficiência nos modelos DEA calculado – no Modelo 1, duas DMUs foram 100% eficientes (Coocafé e Integrada), no Modelo 2, oito DMUs foram consideradas 100% eficientes (Capal, Coagro, Frisia, Primato, Unitá, Cotrijuc, Cotrisal e Casul) e no Modelo 3, apenas uma DMU foi 100%, a Primato; terceiro, que existem firmas consideradas benchmarks na conjugação de fatores de produção – as principais foram a Integrada, Cotrijuc, Primato, Capal e Casul; quarto, que os modelos calculados sugerem a presença de retornos crescentes de escala; quinto, que podem ser extraídas metas gerenciais para cada DMU para maximização de seu EVA - por exemplo, no Modelo 1 o alvo das despesas operacionais é a redução média de 25% do valor do insumo; e sexto, que existe alguma relação entre governança e eficiência econômica em cooperativas agropecuárias brasileiras; no Modelo 1 (EVA Tradicional), foi encontrado uma relação fraca e positiva entre as variáveis, porém não significante estatisticamente, nos Modelos 2 e 3, ao contrário, evidenciou-se uma associação forte e significante entre variáveis. Isto significa que em cooperativas agropecuárias, se avaliadas por uma perspectiva puramente econômica não tem a sua eficiência associada com seus gastos de governança. Entretanto, se avaliadas por uma perspectiva econômica e social, considerando os benefícios diretos e indiretos associados aos cooperados, verifica-se a existência desta relação. Os resultados contribuem cientificamente pela avaliação empírica da relação entre governança e eficiência; e socialmente, com informações gerenciais para a gestão destas firmas e para gestores públicos determinarem políticas para o setor.Submitted by Neusa Fagundes (neusa.fagundes@unioeste.br) on 2019-05-17T14:39:53Z No. of bitstreams: 2 Wagner_SouzaJunior2019.pdf: 2273678 bytes, checksum: 5af6d3b975e37a94310a22c23598ce09 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Made available in DSpace on 2019-05-17T14:39:53Z (GMT). No. of bitstreams: 2 Wagner_SouzaJunior2019.pdf: 2273678 bytes, checksum: 5af6d3b975e37a94310a22c23598ce09 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2019-02-28application/pdfpor6588633818200016417500Universidade Estadual do Oeste do ParanáCascavelPrograma de Pós-Graduação em ContabilidadeUNIOESTEBrasilCentro de Ciências Sociais Aplicadashttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessGovernança CooperativaAnálise Envoltória de DadosValor Econômico AgregadoCooperativas AgropecuáriasCooperative GovernanceEconomic Value AddedData Envelopment AnalysisRural CooperativesADMINISTRACAO::CIENCIAS CONTABEISA relação entre governança e eficiência econômica em cooperativas agropecuárias brasileirasThe relation between governance and economic efficiency in brazilian agricultural cooperativesinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-278259051759500919260060060088729351611848266065083931829893356571reponame:Biblioteca Digital de Teses e Dissertações do UNIOESTEinstname:Universidade Estadual do Oeste do Paraná (UNIOESTE)instacron:UNIOESTEORIGINALWagner_SouzaJunior2019.pdfWagner_SouzaJunior2019.pdfapplication/pdf2273678http://tede.unioeste.br:8080/tede/bitstream/tede/4270/5/Wagner_SouzaJunior2019.pdf5af6d3b975e37a94310a22c23598ce09MD55CC-LICENSElicense_urllicense_urltext/plain; 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dc.title.por.fl_str_mv |
A relação entre governança e eficiência econômica em cooperativas agropecuárias brasileiras |
dc.title.alternative.eng.fl_str_mv |
The relation between governance and economic efficiency in brazilian agricultural cooperatives |
title |
A relação entre governança e eficiência econômica em cooperativas agropecuárias brasileiras |
spellingShingle |
A relação entre governança e eficiência econômica em cooperativas agropecuárias brasileiras Souza Junior, Wagner Dantas de Governança Cooperativa Análise Envoltória de Dados Valor Econômico Agregado Cooperativas Agropecuárias Cooperative Governance Economic Value Added Data Envelopment Analysis Rural Cooperatives ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
A relação entre governança e eficiência econômica em cooperativas agropecuárias brasileiras |
title_full |
A relação entre governança e eficiência econômica em cooperativas agropecuárias brasileiras |
title_fullStr |
A relação entre governança e eficiência econômica em cooperativas agropecuárias brasileiras |
title_full_unstemmed |
A relação entre governança e eficiência econômica em cooperativas agropecuárias brasileiras |
title_sort |
A relação entre governança e eficiência econômica em cooperativas agropecuárias brasileiras |
author |
Souza Junior, Wagner Dantas de |
author_facet |
Souza Junior, Wagner Dantas de |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Bertolini, Geysler Rogis Flor |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/0850609521779159 |
dc.contributor.advisor-co1.fl_str_mv |
Araújo, Maria da Piedade |
dc.contributor.advisor-co1Lattes.fl_str_mv |
http://lattes.cnpq.br/4021646542828118 |
dc.contributor.referee1.fl_str_mv |
Bertolini, Geysler Rogis Flor |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/0850609521779159 |
dc.contributor.referee2.fl_str_mv |
Dal Vesco, Delci Grapégia |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/3321706750568197 |
dc.contributor.referee3.fl_str_mv |
Villavicencio, Guillermo Javier Díaz |
dc.contributor.referee3Lattes.fl_str_mv |
http://lattes. cnpq.br/6212730935420950 |
dc.contributor.referee4.fl_str_mv |
Araújo, Maria da Piedade |
dc.contributor.referee4Lattes.fl_str_mv |
http://lattes.cnpq.br/4021646542828118 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/7941373398113476 |
dc.contributor.author.fl_str_mv |
Souza Junior, Wagner Dantas de |
contributor_str_mv |
Bertolini, Geysler Rogis Flor Araújo, Maria da Piedade Bertolini, Geysler Rogis Flor Dal Vesco, Delci Grapégia Villavicencio, Guillermo Javier Díaz Araújo, Maria da Piedade |
dc.subject.por.fl_str_mv |
Governança Cooperativa Análise Envoltória de Dados Valor Econômico Agregado Cooperativas Agropecuárias |
topic |
Governança Cooperativa Análise Envoltória de Dados Valor Econômico Agregado Cooperativas Agropecuárias Cooperative Governance Economic Value Added Data Envelopment Analysis Rural Cooperatives ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Cooperative Governance Economic Value Added Data Envelopment Analysis Rural Cooperatives |
dc.subject.cnpq.fl_str_mv |
ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
Cooperatives are economic and social organizations have the function and objective to maximize the welfare of members. The creation of economic value in these organizations occurs through the generation and distribution of direct benefits, such as the balance from the exercise, and indirect, like the negotiation of prices in the market, technical assistance, logistics and storage, cooperative education for cooperate, among other factors. The efficiency in this type of society can be impaired by the influence which the governance is structured, as there are problems stemming from its diffuse property rights that require strategies of loyalty, investment and management adopted to mitigate them. Therefore, this research aimed to analyze the relation between governance and economic efficiency in Brazilian agricultural cooperatives. This is a research based on the positivist epistemological paradigm, which uses a deductive, applied, quantitative, descriptive and documentary method. It uses public financial reporting data from a sample of 35 cooperatives for the year 2017. The methods of analysis used were the Data Envelopment Analysis in the DEA BCC output oriented model, supported by the Friedman Test and the Spearman Correlation. The product of economic efficiency was apprised by the Economic Value Added indicator in three models. The inputs used were the number of employees, fixed assets, cost of the product sold and operating expenses (proxy for the governance expenses). Several results were obtained: first, the choice of the instrument of performance evaluation of aggregate economic value influences the result of the exercise in a different and statistically significant way; second that the cooperatives have efficiency levels in the calculated DEA models - in Model 1, two DMUs were 100% efficient (Coocafé and Integrada), in Model 2, eight DMUs were considered 100% efficient (Capal, Coagro, Frisia, Primato, Unitá , Cotrijuc, Cotrisal and Casul) and in Model 3, only one DMU was 100%, Primato; third, that there are companies considered benchmarks in the conjunction of factors of production - the main ones were the Integrated, Cotrijuc, Primato, Capal and Casul; fourth, that the calculated models suggest the presence of increasing returns to scale; fifth, that management goals can be extracted for each DMU to maximize its EVA - for example, in Model 1 the aim of operating expenses is the average reduction of 25% of the input value; and sixth, that there is some relation between governance and economic efficiency in Brazilian agricultural cooperatives; in Model 1 (Traditional EVA), a weak and positive relation between variables was found, but not statistically significant, in Models 2 and 3, unlike a strong and significant association between variables was evidenced. This means that in agricultural cooperatives, if evaluated from a purely economic perspective, it does not have its efficiency associated with its governance expenditures. However, if evaluated by an economic and social perspective, considering the direct and indirect benefits associated with the cooperative, it is verified the existence of this relation. The results contribute scientifically to the empirical evaluation of the relation between governance and efficiency; and socially, with managerial information for the management of these firms and for public managers to determine politics for the sector. |
publishDate |
2019 |
dc.date.accessioned.fl_str_mv |
2019-05-17T14:39:53Z |
dc.date.issued.fl_str_mv |
2019-02-28 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
SOUZA JUNIOR, Wagner Dantas de. A relação entre governança e eficiência econômica em cooperativas agropecuárias brasileiras. 2019. 141 f. Dissertação Programa de Pós-Graduação em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2019. |
dc.identifier.uri.fl_str_mv |
http://tede.unioeste.br/handle/tede/4270 |
identifier_str_mv |
SOUZA JUNIOR, Wagner Dantas de. A relação entre governança e eficiência econômica em cooperativas agropecuárias brasileiras. 2019. 141 f. Dissertação Programa de Pós-Graduação em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2019. |
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http://tede.unioeste.br/handle/tede/4270 |
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Universidade Estadual do Oeste do Paraná Cascavel |
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Programa de Pós-Graduação em Contabilidade |
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UNIOESTE |
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Brasil |
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Centro de Ciências Sociais Aplicadas |
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Universidade Estadual do Oeste do Paraná Cascavel |
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