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Autonomía financiera, liquidez y capitalización interna como factores de desarrollo global en cooperativas agropecuarias de Río Grande del Sur - Brasil

Author

Listed:
  • Luiz Elimar Krause

    (Universidade do Vale do Rio dos Sinos, UNISINOS, Brasil)

  • Otto Guilherme Konzen

    (Universidade do Vale do Rio dos Sinos, UNISINOS, Brasil)

Abstract

The agricultural co-operatives of Río Grande del Sur, in Brasil, have played an important role in improving the business position of farmers in the region. However, in the last decade, many of these co-operatives have had to face significant problems in their business development from the perspective of their financial liquidity, capital structure and profitability. In this article financial analysis and the corresponding accounting indicators is used to identify the relationships which enable an explanation of the differences in business performance of the co-operatives, analysing in depth their financial autonomy, liquidity and their processes of internal capitalisation.

Suggested Citation

  • Luiz Elimar Krause & Otto Guilherme Konzen, 2002. "Autonomía financiera, liquidez y capitalización interna como factores de desarrollo global en cooperativas agropecuarias de Río Grande del Sur - Brasil," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 43, pages 61-84, November.
    • Handle: RePEc:cic:revcir:y:2002:i:43:p:61-84
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    More about this item

    Keywords

    Agricultural co-operatives; accounting; capital; liquidity; profitability; assets; patrimony.;
    All these keywords.

    JEL classification:

    • J54 - Labor and Demographic Economics - - Labor-Management Relations, Trade Unions, and Collective Bargaining - - - Producer Cooperatives; Labor Managed Firms
    • M54 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Management
    • P16 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Capitalist Institutions; Welfare State

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