Análise da Performance Econômico-Financeira das 25 Maiores Cooperativas de Crédito Brasileiras
Credit unions, as social organizations, and carry out their activities in order to meet the benefits of its members, must still have economic and financial performance in order to keep the market in which they operate. The objective of this study was to analyze the economic and financial performance...
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| Autores principales: | , , |
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| Formato: | article |
| Lenguaje: | PT |
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Universidade Regional do Noroeste do Estado do Rio Grande do Sul
2015
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/eda692ad2fa245ab820d9e7db0bb4cdf |
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| Sumario: | Credit unions, as social organizations, and carry out their activities in order to meet the benefits of its members, must still have economic and financial performance in order to keep the market in which they operate. The objective of this study was to analyze the economic and financial performance of the 25 largest Brazilian credit cooperatives. We used descriptive, document and quantitative method. The review period was the years 2008 to 2012. We used the Topsis method and logistic regression using the SPSS software. Using the method was generated Topsis the ranking of economic and financial performance of cooperatives under study, the indicators of asset quality and rates of return and PEARLS model costs. After generating the ranking of cooperatives, we used logistic regression technique to verify the variables of financial economic indicators of the study groups of the PEARLS model, which had greater significance for the formation of ranking. The results showed that the indicators relationship between costs of borrowings and transfers with borrowings and average transfers (R4), ratio of operating expenses to average total assets (R6) and the relationship between income from financial operations by operating revenue (R9); the rate and costs of returns group, were the main indicators impacting the ranking formed. Thus, the financial economic performance of the analyzed cooperatives was related to management efficiency in terms of control of operating costs. |
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