文章基本信息

标题：Avaliação financeira das cooperativas de crédito rural do estado de Minas Gerais
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作者：Bressan, Valéria Gama Fully ; Braga, Marcelo Jose ; Bressan, Aureliano Angel 等
期刊名称：Journal of Agribusiness
印刷版ISSN：0738-8950
出版年度：2003
出版社：Journal of Agribusiness
摘要：This article presents a financial analysis of agricultural credit cooperatives in Minas Gerais, between 1998 and 2001. The financial indicators used in this study were separated in the following groups: struture, solvency, costs, financial returns and growth, whose definitions were extracted from the Austin Asis Consulting Company manual. The t-test, with a 5% level of significance, was used as a analytical framework for the financial performance from one year to the next one. As a general result, the indicators showed that the asset and liability accounts were in equilibria, allowing to conclude that the agricultural credit cooperatives of Minas Gerais are in a stable financial situation.
关键词：financial evaluation;financial indicators;agricultural credit cooperatives