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Master's Dissertation
DOI
https://doi.org/10.11606/D.11.2018.tde-20181127-155904
Document
Author
Full name
José Neves Santana
Institute/School/College
Knowledge Area
Date of Defense
Published
Piracicaba, 1989
Supervisor
Title in Portuguese
Estudo da capacidade de autofinanciamento da Cooperativa Agricola de Cotia - Cooperativa Central
Keywords in Portuguese
AUTOFINANCIAMENTO
COOPERATIVA AGRÍCOLA DE COTIA
Abstract in Portuguese
Objetivando analisar a questão do crescimento econômico em cooperativas agrícolas, tomou-se para estudo de caso o exemplo da Cooperativa Agrícola de Cotia - Cooperativa Central, verificando em que medida esse processo ocorre a partir da captação interna de recursos e suas aplicações em imobilizações (imóveis, máquinas e equipamentos - bens de produção - bens de transporte e bens de uso administrativo). O problema fundamental é a existência de capital necessário à sustentação dos investimentos, sem desmerecer os outros fatores de produção envolvidos no processo do crescimento econômico. Para estudar este problema, utilizou-se de dados contábeis dos Balanços e Relatórios dos Serviços Sociais da CAC-CC - Cooperativa Agrícola de Cotia - Cooperativa Central, no período de 1978 a 1987. A capacidade de autofinanciamento da Cooperativa é expressada através da diferença entre o montante de captação interna e o montante das aplicações fixas ano a ano. Alguns indicadores econômico-financeiros foram analisados e comparados com o setor privado. Tais como a taxa de captação interna ("lucro"líquido retido), a taxa de administração (despesas operacionais), índice de crescimento das imobilizações e o grau de imobilização técnica do Patrimônio Líquido, demonstraram o bom desempenho da Cooperativa. Quando comparados ao setor privado, no período de 1980 a 1986, concluiu-se que o Sistema Cooperativo da Cotia (CAC-CC) tem operado com maior eficiência econômico-financeira. Este estudo de caso comprova a capacidade de autofinanciamnto da CAC-CC, evidenciando que seus associados são os principais responsáveis pelo seu crescimento econômico (a formação do capital fixo da empresa) no período estudado.
Title in English
Study of the self-financing capacity of the Agricultural Cooperative of Cotia - Central Cooperative
Abstract in English
To analyze the question of the economic growth in agricultural cooperatives, the Agricultural Cooperative of Cotia - Central Cooperative was taken as a case study, verifying in wich measure that the process begins with internal capitation of resources and their application in the fixed assets (real estrate, equipment for production, transportation and administration). The fundamental problem is the availability of necessary for sustaining the investments without limiting other factor of production involved in the process of economic growth. To study this problem, the accounting data of the Report and Audit of the Association Services of the Agricultural Cooperative of Cotia - Central Cooperative (ACC-CC), were used for period 1978-1987. The self-financing capacity of the Cooperative is expressed through of the difference between the amount of internal capitation and the amount of yearly fixed application. Some economic-financial indicators were analysed and compared with those of the private sector. Indicators, such as internal captation rate (retained net"profit"), the administration rate (operational expenses), index of increase of fixed assets and degree of technical assets of the liquid patrimony, show a good perfomance for the Cooperative. And when compared with the private sector in in the period of 1980-1986, the Cooperative System of Cotia has operated with greater economic-financial efficiency. This case study prove the self-financing capacity of the ACC-CC, showing that their members are the individuals responsible for its economic growth - the formation of the fixed capital of the enterprise and consequently of it expansion - in the period studied.
 
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SantanaJoseNeves.pdf (9.05 Mbytes)
Publishing Date
2018-11-27
 
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