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Avaliação financeira das cooperativas de crédito rural do estado de Minas Gerais

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  • Bressan, Valéria Gama Fully
  • Braga, Marcelo Jose
  • Bressan, Aureliano Angel

Abstract

This article presents a financial analysis of agricultural credit cooperatives in Minas Gerais, between 1998 and 2001. The financial indicators used in this study were separated in the following groups: struture, solvency, costs, financial returns and growth, whose definitions were extracted from the Austin Asis Consulting Company manual. The t-test, with a 5% level of significance, was used as a analytical framework for the financial performance from one year to the next one. As a general result, the indicators showed that the asset and liability accounts were in equilibria, allowing to conclude that the agricultural credit cooperatives of Minas Gerais are in a stable financial situation.

Suggested Citation

  • Bressan, Valéria Gama Fully & Braga, Marcelo Jose & Bressan, Aureliano Angel, 2003. "Avaliação financeira das cooperativas de crédito rural do estado de Minas Gerais," Organizações Rurais e Agroindustriais/Rural and Agro-Industrial Organizations, Universidade Federal de Lavras, Departamento de Administracao e Economia, vol. 5(2), pages 1-15, July.
    • Handle: RePEc:ags:orarao:43567
    DOI: 10.22004/ag.econ.43567
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    Cited by:

    1. Tarcisio Pedro Da Silva & Mauricio Leite & Jaqueline Carla Guse & Vanderlei Gollo, 2017. "Financial and economic performance of major Braziliancredit cooperatives," Contaduría y Administración, Accounting and Management, vol. 62(5), pages 5-6, Diciembre.

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