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

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.

Variant title:
Financial analysis of agricultural credit cooperatives in minas gerais
Issue Date:
Jul 01 2003
Publication Type:
Journal Article
PURL Identifier:
Published in:
Organizações Rurais e Agroindustriais/Rural and Agro-Industrial Organizations, Volume 05, Number 2
Total Pages:

 Record created 2017-04-01, last modified 2018-01-22

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