Relação entre os indicadores econômico-financeiros e desempenho no segmento cooperativo brasileiro

Abstract

The objective of this monograph is to analyze the relationship between economic and financial indicators and performance in the Brazilian cooperative segment in the period from 2012 to 2015. The research was developed from the collection of secondary data, relating the economic and financial indicators of 49 Cooperatives, titled as bigger and better in 2016, according to information available on the Exame Magazine website. Subsequently, the data were exported and treated in Excel, using a Multiple Linear Regression Analysis technique, in order to identify the economic and financial indicators that can be applied in cooperative societies and to verify if they are related to the performance in cooperatives Brazilians. Regarding the problem approach, the research is characterized as descriptive, documentary and predominantly quantitative. The economic and financial indicators used in the survey were: EBTIDA, Current and General Liquidity, General and Long-Term Indebtedness, Asset Turnover, Sales Margin, Return on Shareholders' Equity, Net Legal Profit and Total Assets. The results of the research confirmed the existence of a relationship between the economic and financial indicators and the performance of the cooperatives surveyed, and that the hypothesis is confirmed by six important selected indicators: Legal Net Income, Total Assets, Return on Shareholders' Equity, Long Term Indebtedness and Asset Turnover.