Avaliação do desempenho econômico financeiro de cooperativas de crédito: um modelo multidimensional

• Ano de defesa: 2021
• Autor(a) principal: Pereira, Rina Xavier
• Orientador(a): Basso, Leonardo Fernando Cruz
• Tipo de documento: Tese
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Palavras-chave em Português: cooperativas de credito.; desempenho economica e financeiro; solvencia; rentabilidade
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESAS
• Link de acesso: https://dspace.mackenzie.br/handle/10899/28362

The cooperative system contributes to economic and social development, favoring individual and collective development, in this sense, cooperative societies are non-profit entities, promoting the purpose of benefiting their members, who are also their customers. Thus, the performance of credit unions must be an ongoing concern, as the perpetuity of a credit unity depends on efficient management, with the correct allocation of resources. The general objective of this work is to advance from the contributions already made, proposing a multidimensional economic and financial performance evaluation model, which captures how different variables contribute to the performance of a credit union and the creation or destruction of value for the member. Faced with this challenge, studies were previously identified in the scientific literature that verified and analyzed the performance of credit unions considering one or two variables / dimensions that influence the performance of these organizations, sometimes limiting the potential for analysis and generalization of the results. The results achieved are somewhat aligned with most of the studies raised on the subject, that is, the analysis helps to explain the economic and financial performance and explain the Performance model of Carton and Hofer.