Avaliação do desempenho financeiro de duas cooperativas do Oeste do Paraná
The work aims to evaluate the financial performance of two Cooperatives located in Western Paraná, through their respective balance sheets and income statements for the years 2013, 2014, 2015 and 2016. For this evaluation, it was necessary to undertake vertical and horizontal analysis and also took...
| Autor principal: | Simão, Ana Carolina Bertti |
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| Formato: | Trabalho de Conclusão de Curso (Graduação) |
| Idioma: | Português |
| Publicado em: |
Universidade Tecnológica Federal do Paraná
2020
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| Assuntos: | |
| Acesso em linha: |
http://repositorio.utfpr.edu.br/jspui/handle/1/13030 |
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| Resumo: |
The work aims to evaluate the financial performance of two Cooperatives located in Western Paraná, through their respective balance sheets and income statements for the years 2013, 2014, 2015 and 2016. For this evaluation, it was necessary to undertake vertical and horizontal analysis and also took into account financial indexes, in case of liquidity index, the index of current ratio; also we used indexes gross profit margin, operating profit margin and net profit margin to demonstrate the viability of cooperatives. With the obtained results, comparisons and analyses of the results were performed and showed that cooperatives do not have very expressive differences and seek growth in the business in which they operate. |
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