Analysis of economic and financial performance in agricultural branch cooperatives

a study in the northwest region of Rio Grande do Sul

Authors

DOI:

https://doi.org/10.24302/drd.v12ied.esp.2(DossieCooperativismo).3640

Abstract

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.

Author Biographies

Luciana Moro de Souza, Universidade Regional do Noroeste do Estado do Rio Grande do Sul

Graduada em Ciências Contábeis - Universidade Regional Integrada do Alto Uruguai e das Missões - URI.  Mestre em Administração Estratégica de Negócios pela Faculdad de Ciencias Económicas Universidad Nacional de Misiones, UNAM, AR, título revalidado no Brasil em 23 de maio de 2013 pela Universidade Federal de Pernambuco UFPE. Doutora em Desenvolvimento Regional - Universidade Regional do Noroeste do Estado do Rio Grande do Sul. 

Nelson José Thesing, Universidade Regional do Noroeste do Estado do Rio Grande do Sul

Doutor em Integração Regional pela Universidade Federal de Pelotas (UFPEL, 2004). Especialista em Administração pela Universidade Regional do Noroeste do Estado do Rio Grande do Sul (1991). Membro do Corpo Docente do Programa de Pós-Graduação Stricto Sensu em Desenvolvimento Regional na UNIJUÍ.

Darlan Ariel Prochnow, Universidade Regional do Noroeste do Estado do Rio Grande do Sul

Graduado em Administração pela Universidade Regional do Noroeste do Estado do Rio Grande do Sul (UNIJUÍ, 2020). Mestrando do Programa de Pós-Graduação Stricto Sensu, Mestrado e Doutorado em Desenvolvimento Regional da Universidade Regional do Noroeste do Estado do Rio Grande do Sul.

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Published

2022-05-27

How to Cite

Souza, L. M. de, Thesing, N. J., & Prochnow, D. A. (2022). Analysis of economic and financial performance in agricultural branch cooperatives: a study in the northwest region of Rio Grande do Sul. DRd - Desenvolvimento Regional Em Debate, 12(ed.esp.2(DossieCooperativismo), 199–216. https://doi.org/10.24302/drd.v12ied.esp.2(DossieCooperativismo).3640

Issue

Vol. 12 No. ed.esp.2(DossieCooperativismo) (2022): Dossiê: COOPERATIVISMO E DESENVOLVIMENTO REGIONAL: aportes teóricos, experiências e perspectivas no Brasil e no mundo

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Artigos

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