文章基本信息

标题：ECONOMIC AND FINANCIAL PERFORMANCE: RANKING CREDIT PICSOS IN SOUTHERN BRAZIL
本地全文：下载
作者：Mara Vogt ; Fábio José Diel ; Larissa Degenhart 等
期刊名称：Revista de Gestão, Finanças e Contabilidade
印刷版ISSN：2238-5320
出版年度：2015
卷号：5
期号：2
页码：54-70
语种：
出版社：University of State of Bahia
摘要：This study seeks to gauge the economic and financial performance of credit Public Interest Civil Society Organizations (PICSO) in Southern Brazil, establishing a ranking of the same. The research methods employed are characterized as descriptive and documentary, with a quantitative approach to data analysis. A study was carried out on microcredit PICSOs in the region, generating a sample composed of 22 such organizations during the 2012 year. The MOORA method was applied for data analysis. The results show that Credioeste attained first place in the ranking of organizational efficiency, while also last place in terms of the indicator Return on Equity (ROE), with a distance-to-zero index of 0.53. Garantioste scored zero in the Return on Assets (ROA) and Financial Dependence indicators, or, rather, the organization displayed the best results, in those regards, of the entities analyzed. In respect to the financial health of the PICSOs under analysis, the study showed that six of them are troubled (i.e. reporting net losses), smaller in size than the other organizations in the sample and, beside this, beset by liquidity problems.