Autonomía financiera, liquidez y capitalización interna como factores de desarrollo global en cooperativas agropecuarias de Río Grande del Sur - Brasil

Luiz Elimar Krause () and Otto Guilherme Konzen
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Luiz Elimar Krause: Universidade do Vale do Rio dos Sinos, UNISINOS, Brasil
Otto Guilherme Konzen: Universidade do Vale do Rio dos Sinos, UNISINOS, Brasil

CIRIEC-España, revista de economía pública, social y cooperativa, 2002, issue 43, 61-84

Abstract: The agricultural co-operatives of Río Grande del Sur, in Brasil, have played an important role in improving the business position of farmers in the region. However, in the last decade, many of these co-operatives have had to face significant problems in their business development from the perspective of their financial liquidity, capital structure and profitability. In this article financial analysis and the corresponding accounting indicators is used to identify the relationships which enable an explanation of the differences in business performance of the co-operatives, analysing in depth their financial autonomy, liquidity and their processes of internal capitalisation.

Keywords: Agricultural co-operatives; accounting; capital; liquidity; profitability; assets; patrimony. (search for similar items in EconPapers)
JEL-codes: J54 M54 P16 (search for similar items in EconPapers)
Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:cic:revcir:y:2002:i:43:p:61-84

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