Proposição de modelo de desempenho econômico-financeiro baseado em governança para cooperativas agrícolas
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Data
2019-08-26
Autores
Silva, Fabiana Ferreira da
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Universidade Estadual Paulista (Unesp)
Resumo
O objetivo do presente trabalho é: Propor um modelo de desempenho econômico-financeiro com base em princípios e práticas da Governança Corporativa aplicado às cooperativas agrícolas. Trata-se de uma pesquisa com abordagem quantitativa, a partir de um estudo empírico com finalidade aplicada, pois tem como propósito desenvolver um modelo que possa ser utilizado por cooperativas agrícolas. Os dados da pesquisa foram tomados de uma amostra com 48 cooperativas agrícolas estabelecidas no Brasil, a partir de um questionário. Os procedimentos de pesquisa concentraram na análise descritiva dos resultados empírico e no emprego da análise fatorial e análise discriminante. Os resultados obtidos a partir das técnicas estatísticas utilizadas agruparam as variáveis propostas no questionário gerando fatores que explicaram a governança e o desempenho. As variáveis discriminantes foram exploradas para discriminar as cooperativas com as melhores práticas de governança cooperativa apontadas no questionário. Assim, ficou constatado que a governança exerce influência nos resultados econômicos das cooperativas. O estudo realizado possibilita aos gestores e interessados uma visão mais ampla da cooperativa, que precisa contar com a integração de todos os agentes, de modo que se ajudem mutuamente no desenvolvimento das suas atividades para o bem da cooperativa. A busca por alternativas para melhorar o desempenho e apresentar melhores resultados aos cooperados está intimamente relacionada ao acompanhamento da saúde financeira da cooperativa, importante conhecer o nível de endividamento, a rentabilidade e lucratividade e capacidade de geração de valor, da cooperativa, a capacidade de socialização do cooperado, a possibilidade de rastreabilidade e certificação do que é produzido e preservação do meio ambiente, o que valoriza a cooperativa, e a torna mais sustentável. O modelo proposto agrega variáveis de desempenho, governança e sociais/ambientais, que agrupadas compõem a estrutura ideal para as cooperativas agrícolas criarem valor ao negócio, o que precisaria ser incentivado pela OCB, uma entidade representativa e que possui força nas ações que são propostas, estimular de forma mais intensa as boas práticas de governança aliadas às de desempenho, de modo que o negócio cooperativo seja fortalecido ainda mais.
The objective of this paper is: To propose a model of economic and financial performance based on the principles and practices of Corporate Governance applied to agricultural cooperatives. This is a research with a quantitative approach, based on an empirical study with an applied purpose, as its purpose is to develop a model that can be used by agricultural cooperatives. The survey data were taken from a sample of 48 agricultural cooperatives established in Brazil from a questionnaire. The research procedures focused on the descriptive analysis of the empirical results and the use of factor analysis and discriminant analysis. The results obtained from the statistical techniques used grouped the variables proposed in the questionnaire generating factors that explained governance and performance. Discriminant variables were explored to discriminate cooperatives with the best practices of cooperative governance indicated in the questionnaire. Thus, it was found that governance influences the economic results of cooperatives. The study provides managers and stakeholders with a broader view of the cooperative, which needs to have the integration of all agents, so that they help each other in the development of their activities for the good of the cooperative. The search for alternatives to improve the performance and to present better results to the members is closely related to the monitoring of the cooperative's financial health, it is important to know the cooperative's level of indebtedness, profitability and value generation capacity, its socialization capacity from the cooperative, the possibility of traceability and certification of what is produced and preservation of the environment, which values the cooperative, and makes it more sustainable. The proposed model aggregates performance, governance and social / environmental variables, which together make up the ideal structure for agricultural cooperatives to create business value, which would need to be encouraged by OCB, a representative entity that has strength in the proposed actions, stimulate more good governance practices combined with performance, so that the cooperative business is further strengthened.
The objective of this paper is: To propose a model of economic and financial performance based on the principles and practices of Corporate Governance applied to agricultural cooperatives. This is a research with a quantitative approach, based on an empirical study with an applied purpose, as its purpose is to develop a model that can be used by agricultural cooperatives. The survey data were taken from a sample of 48 agricultural cooperatives established in Brazil from a questionnaire. The research procedures focused on the descriptive analysis of the empirical results and the use of factor analysis and discriminant analysis. The results obtained from the statistical techniques used grouped the variables proposed in the questionnaire generating factors that explained governance and performance. Discriminant variables were explored to discriminate cooperatives with the best practices of cooperative governance indicated in the questionnaire. Thus, it was found that governance influences the economic results of cooperatives. The study provides managers and stakeholders with a broader view of the cooperative, which needs to have the integration of all agents, so that they help each other in the development of their activities for the good of the cooperative. The search for alternatives to improve the performance and to present better results to the members is closely related to the monitoring of the cooperative's financial health, it is important to know the cooperative's level of indebtedness, profitability and value generation capacity, its socialization capacity from the cooperative, the possibility of traceability and certification of what is produced and preservation of the environment, which values the cooperative, and makes it more sustainable. The proposed model aggregates performance, governance and social / environmental variables, which together make up the ideal structure for agricultural cooperatives to create business value, which would need to be encouraged by OCB, a representative entity that has strength in the proposed actions, stimulate more good governance practices combined with performance, so that the cooperative business is further strengthened.
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Agronegócio, Organizações Coletivas, Resultado, Estruturas de Controle, Agribusiness, Collective Organizations, Result, Control Structures