Analysis of economic and financial performance in agricultural branch cooperatives
a study in the northwest region of Rio Grande do Sul
DOI:
https://doi.org/10.24302/drd.v12ied.esp.2(DossieCooperativismo).3640Abstract
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.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 DRd - Desenvolvimento Regional em debate
![Creative Commons License](http://i.creativecommons.org/l/by-nd/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.
Ao submeter o seu texto para posterior publicação, o autor estará, automaticamente, cedendo os direitos autorais para a revista. À revista reserva-se o direito autoral do trabalho publicado.
Copyright declaration
By submitting your text for subsequent publishing, the author will be, automatically, passing the copyrights for the magazine. It is reserved to the magazine the copyright of the assignment published.