Evolução do desempenho financeiro em organizações cooperativas do ramo agropecuário sediadas na região de fronteira do sul do Brasil

Abstract

The aim of this study was to analyze the financial performance of agricultural cooperatives in Brazil's southern border region over a five-year period. To this end, a methodology was used that sought to explore the data available from the organizations, describing their main characteristics and the results found, analyzing and comparing them with the sample average. The results indicate that the cooperatives increased their liquidity and cash and cash equivalents over the period, while profitability showed a downward trend in practically all of the organizations, as well as an increase in indebtedness in most of the cooperatives studied. It was also noted that some organizations deviated from the reference index, both positively and negatively. Possible causes of these variations were the variation in the price of agricultural commodities, price inflation in the pandemic and the variation in interest rates practiced in the market. Based on these findings, it is concluded that the study contributed to a better understanding of the situation of cooperatives in the region, bringing opportunities for improvement and points of attention that help adjust long-term strategies. The work contributes to filling the gap in research focused specifically on cooperatives located in the border region of southern Brazil, and has provided an overview of the finances of agricultural cooperatives in this region.