Avaliação financeira das cooperativas de crédito rural do estado de Minas Gerais

Valeria Gama Fully Bressan, Marcelo Jose Braga and Aureliano Angel Bressan ()

Organizacoes Rurais e Agroindustriais/Rural and Agro-Industrial Organizations, 2003, vol. 05, issue 2

Abstract: This article presents a financial analysis of agricultural credit cooperatives in Minas Gerais, between 1998 and 2001. The financial indicators used in this study were separated in the following groups: struture, solvency, costs, financial returns and growth, whose definitions were extracted from the Austin Asis Consulting Company manual. The t-test, with a 5% level of significance, was used as a analytical framework for the financial performance from one year to the next one. As a general result, the indicators showed that the asset and liability accounts were in equilibria, allowing to conclude that the agricultural credit cooperatives of Minas Gerais are in a stable financial situation.

Keywords: financial evaluation; financial indicators; agricultural credit cooperatives (search for similar items in EconPapers)
Date: 2003

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Persistent link: http://EconPapers.repec.org/RePEc:ags:orarao:43567

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