AnÃlise da situaÃÃo financeira da Cooperativa Agroindustrial Lar em relaÃÃo a 31 cooperativas agropecuÃrias do estado do ParanÃ: uma anÃlise aplicando um modelo de previsÃo de insolvÃncia / Analysis of the financial situation of the Lar Agro-Industrial Cooperative compared to 31 agricultural cooperatives from the state of ParanÃ: an analysis applying an insolvency prevision model

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

The aim of this dissertation was to accomplish an analysis of the financial situation of the Lar Agro-Industrial Cooperative compared to 31 cooperatives from the State of ParanÃ, through an insolvency prevision model, from the year 2000 to 2004. Thus, some financial indexes of the cooperatives studied were examined in accordance to the standard indexes. The Gimenes and Opazo (2001) insolvency prevision model was used to verify the financial solvency or insolvency situation of the cooperatives. Then the similarity among the group of agricultural cooperatives was analyzed through Cluster Analysis. The results lead to a general conclusion that, in the period analyzed, Lar Agro-Industrial Cooperative presented a highly satisfactory performance, a particular characteristic of this cooperative, due to the fact that high similarities between Lar cooperative and other cooperatives were not verified

ASSUNTO(S)

cluster analysis standard indexes cooperativas agropecuÃrias previsÃo de insolvÃncia Ãndices-padrÃo economia agraria agricultural cooperatives insolvency prevision cluster analysis

ACESSO AO ARTIGO

Documentos Relacionados