Cooperativas de crédito: uma análise econômico-financeira através de indicadores

Abstract

The present work brings an analysis, through the financial indicators, of the credit unions of the Sicoob and Sicredi systems, present in the northeast region of Brazil. The analysis is carried out through the Balance Sheets, presented by the cooperatives of the study systems to Bacen, during the period from 2018 to 2021. These statements allow the calculation of the indicators of: Capital and Risk; Solvency and Liquidity and Indebtedness. Firstly, through bibliographical research and previous studies, we seek to delve deeper into topics relevant to the work. Then there is the documentary collection of the balance sheets of the cooperatives participating in the study, where the calculation of the indices in the referred years is concluded through this intermediary. With the results obtained: it appears that the cooperatives of both systems showed an evolution in the indebtedness indexes, demonstrating that the participating cooperatives have a similar capital structure, according to the average of this indicator it is pointed out that Sicoob and Sicredi have 84% of its assets financed with third-party resources; with regard to the immobilization of Equity, both systems have strong ratios, considering what is recommended by Bacen; In the analysis of the liquidity and solvency indexes, it is noticed that Sicoob and Sicredi do not have funds available to settle short-term liabilities. Finally, it is suggested the cooperatives of the systems, an in-depth study about their indebtedness, so that you can analyze the composition, since during the years observed there was an increase in these indices.