Cooperativas de crédito: uma análise financeira de cooperativas atuantes no município de Francisco Beltrão - PR

Abstract

This study aims to identify which credit union operating in the municipality of Francisco Beltrão - PR, has the best economic and financial performance related to the years 2020, 2021 and 2022. The research approach was quantitative, with a descriptive type. The assessment was based on the credit unions' balance sheets submitted to the Central Bank of Brazil between 2020 and 2022. The sample analyzed was made up of six credit unions, which are free admission and have at least one agency or service point in the city of Francisco Beltrão - PR, which are: Cresol Tradição, Evolua, Sicoob Vale Sul, Sicredi Iguaçu, Sisprime do Brasil and Unicred Desbravadora. In order to carry out the analysis, the economic and financial indicators suggested by Assaf Neto (2020) were used, with the inclusion of two new indicators: provision and distribution of surpluses. In addition, in order to enrich the study, the Basel index provided by the Central Bank of Brazil (2023) was obtained. After analysis, scores were attributed to the indicators and the cooperatives were ranked using the inverse value, following the methodology proposed by Casagrande (2010). The ranking of economic-financial performance in the years 2020, 2021 e 2022 revealed that Sicoob Vale Sul was the leader, followed by Cresol Tradição, Evolua and Sisprime do Brasil. On the other hand, Sicredi Iguaçu and Unicred Desbravadora had a less favorable performance, occupying the final positions. This ranking is not restricted to absolute performance, but also reflects the relative capacity of each credit union in its context. The variation in the indicators' weights may influence this order, because different objectives demand different emphasis.