Análise da solvência em cooperativas agropecuárias do Mato Grosso do Sul

Abstract

Cooperatives are relevant entities for the social development of a given region, as their primary purpose is not profit-seeking, but rather the economic and social strengthening of their members and the local community. This study aims to explore aspects related to the insolvency of cooperatives in Mato Grosso do Sul, seeking to contribute to their sustainability. Thus, the objective is to quantitatively assess the accuracy of insolvency prediction models in estimating the degree of insolvency and predicting financial risks of agricultural cooperatives in the state of Mato Grosso do Sul (MS). Data were obtained through research and documentary and comparative analysis of financial and operational information. This is applied descriptive research with a quantitative approach, including documentary, bibliographic, and case study procedures. The research is justified by the relevance of these entities as agents of economic and social development, especially in the agricultural context of MS. A clear understanding of solvency enables better financial risk management and includes the identification of financial vulnerability areas that may require attention, as well as proactive measures to avoid future financial issues.