Índices-padrão e situação econômica, financeira e político-social de cooperativas de leite e café da Região Sul do Estado de Minas Gerais

Abstract

The purpose of this paper was the study of standard-ratios and the financial, economical and social-political situation of agro-cattle breeding cooperatives. From a sampling of 20 coffee and milk agro-cattle breeding cooperatives located on the southem part of the state of Minas Gerais, we carne to the calculus of the rates which put the situations above in evidence, amounting to a total of 31 ratios for the period in between 1994 and 1997.We used the financial statements we were given by the cooperatives as well as additional data. From the calculated ratios, pattem so feach ratio were raised for the analysis of cooperatives, which also occurs in other section of Economy. If we are to consider the results obtained from one cooperative alone, we are able to consider it as being in a comfortable situation; such attribution does changes when we compare such performance in a sector-wide context. In general, a satisfactory performance in terms of settlement of debts on the analysed cooperatives be half was observed. As for the operational capacity it was disastrous. So was the economical performance. On the other hand ,the estimate as for social-political efficiency showed satisfactory rewards for the cooperators. The analyses of cooperatives wich the use of standard ratios has proved to be a highly useful tool, making it possible to appraise and compare the performance of the segment over the four analysed years.