ANÁLISE DE INDICADORES ECONÔMICO-FINANCEIROS E SOCIAIS NA GESTÃO DE COOPERATIVAS AGROPECUÁRIAS NA REGIÃO CENTRAL DO ESTADO DO RIO GRANDE DO SUL / ANALYSIS OF ECONOMIC AND FINANCIAL INDICATORS AND SOCIAL MANAGEMENT IN AGRICULTURAL COOPERATIVES IN THE CENTRAL REGION OF THE STATE OF RIO GRANDE DO SUL

Abel Panerai Lopes

The research was conducted based on the importance of cooperatives in agricultural production and industrialization in the context of RS. Cooperatives studied are installed in the central region of the state. In this sense, it was intended to answer the following research question: the financial and social indicators selected are also important for the management of agricultural cooperatives? The objective was to investigate the importance and influence of socio-economic indicators in the nature of the management of agricultural cooperatives in the period 2003 to 2008. The units of analysis were two agricultural cooperatives in Rio Grande do Sul, where he conducted a study of the historical evolution of management and accounting, and the relationship between this development, management and elements of the institutional environment in which they find themselves. The survey highlighted the historical phases: creation, development, structuring, expansion and consolidation, the present moment and the prospect of agricultural cooperatives. There was a descriptive analysis of qualitative and quantitative emphasis on the comparison within and between organizations in aspects of their environment. The research enabled us to compare within and between organizations considering the legislation, statutes, and other aspects of the institutional environment, which carry the same influence on the management of these organizations. The relationship between indicator results and the calculated economic and financial analysis of cooperatives provided information to identify situations of success and or financial distress. The results presented on the historical evaluation of the development of agricultural cooperatives emphasized its economic and social development through income generation, employment and growth of cooperatives. With regard to identification, determination and evolution of socioeconomic indicators selected, they are useful for the evaluation of agricultural cooperatives and their management, however, their evaluation should be differentiated. It was noted that the data and information generated in the agricultural cooperatives, with respect to social aspects, must be recorded and disclosed in reports. About the capital structure, it was observed that the indebtedness and profitability require the use of alternative indicators for analysis. Over this period, the agricultural cooperatives were characteristic of success in their administrations, as results of their indicators. The indicators analyzed officers, directors, associates, and organized society can develop assessments of the agricultural cooperative societies taking into account the cooperative principles, administrative transparency, social responsibility and sustainability. Thus, we see the need for further research and study more effective with the leaders of singular cooperatives, central or federations, confederations and leaders of state organizations (OCES) and federal (OCB) in order to adjust the release of data and accounting information in the Brazilian cooperative.

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