DEMONSTRAÇÃO DO VALOR ADICIONADO COMO INSTRUMENTO DE EVIDENCIAÇÃO DO IMPACTO ECONÔMICO E SOCIAL DAS COOPERATIVAS AGROPECUÁRIAS

Paola Richter Londero and Sigismundo Bialoskorski Neto

Organizações Rurais e Agroindustriais/Rural and Agro-Industrial Organizations, 2016, vol. 18, issue 3

Abstract: This research aims to demonstrate how economic and social impacts may be evidenced by the Statement of Added Value (SAV). To accomplish the objective of the research, a model of Statement Added Value was made and then an empirical research was done by means of a case study. The main changes suggested to the SAV current model were the separation of the cooperative act and the noncooperative act regarding information based on revenues and inputs, and the disclosure of the price differential paid to information acquired from the input member, one of the returns offered by cooperatives omitted in current accounting. Furthermore, this work suggests the inclusion of items related to the remuneration of director and employee educational assistance, insertion of information on fines and offenses committed by the cooperative, inclusion of socio-economic contributions made by the cooperative associates and technical and educational assistance items provided to members. The completion of the case study attested to the possibility of preparing the SAV proposal for agricultural cooperatives based on available financial information, as well as quantifying the socioeconomic impact in the region in which the agricultural cooperatives are inserted, demonstrating benefits to cooperative, society and government agencies.

Keywords: Production Economics; Public Economics (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ageconsearch.umn.edu/record/265518/files/958-3132-1-PB.pdf (application/pdf)
https://ageconsearch.umn.edu/record/265518/files/9 ... B.pdf?subformat=pdfa (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ags:orarao:265518

DOI: 10.22004/ag.econ.265518

Access Statistics for this article

More articles in Organizações Rurais e Agroindustriais/Rural and Agro-Industrial Organizations from Universidade Federal de Lavras, Departamento de Administracao e Economia Contact information at EDIRC.
Bibliographic data for series maintained by AgEcon Search ().