NDLI: Gestão Não Profissional De Uma Cooperativa De Crédito Mútuo E Suas Consequências: Um Estudo Sob a Ótica Da Teoria Da Nova Economia Institucional / Management Not Professional of an Mutual Credit Cooperative and Its Consequences

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Gestão Não Profissional De Uma Cooperativa De Crédito Mútuo E Suas Consequências: Um Estudo Sob a Ótica Da Teoria Da Nova Economia Institucional / Management Not Professional of an Mutual Credit Cooperative and Its Consequences

Content Provider	Semantic Scholar
Author	Freire, A. Medeiros, André Luiz Andrade, Diego César Terra De Santos, Antônio Carlos Dos
Copyright Year	2014
Abstract	Este trabalho tem por objetivo verificar a influencia dos conceitos de custos de transacao e de agencia da Nova Economia Institucional, baseando-se nos indicadores tecnicos e financeiros que levaram uma cooperativa de credito, aqui denominada CRED, a implantar um plano gerencial de reestruturacao. Empregou-se a metodologia do estudo de caso, tendo como tecnicas de pesquisa a utilizacao de documentacao, dados arquivados, alem da observacao participante. Apos trabalhos de inspecao do Banco Central do Brasil na instituicao, foi apurado comprometimento da situacao economica da CRED, evidenciada apos os ajustes da fiscalizacao com o consequente descumprimento do padrao de Patrimonio Liquido, alem de deficiencia nos controles internos. Quando da implantacao do “Plano de Reestruturacao”, conseguiu-se alcancar uma melhora significativa nas situacoes financeira e administrativa da Cooperativa. De maneira geral, pode-se concluir que a administracao nao profissional da cooperativa, que realizava transacoes contratuais no mercado transferindo a um agente nao capacitado, a autoridade para tomar decisao e alocacao de recursos, e o oportunismo gerado pela deficiencia de formalizacao e controle para concessao de emprestimo (credito), foram os principais fatores que desencadearam os problemas apurados na CRED. Palavras-chave : Gestao. Cooperativa de credito. Indicadores financeiros. Plano de reestruturacao. ABSTRACT This study aims to investigate the influence of the concepts of transaction costs and agency of the New Institutional Economics, based on technical and financial indicators that led a credit union, here called CRED, to deploy a management restructuring plan. We applied the methodology of the case study, whose research techniques using documentation, archived data, and participant observation. After inspection work of the Central Bank of Brazil in the institution, was established commitment to the economic situation of CRED, evidenced after adjustments surveillance with the consequent breach of the standard of Equity, as well as weaknesses in internal controls. At the foundation of the "Restructuring Plan", we managed to achieve a significant improvement in administrative and financial situations of the Cooperative. Overall, it was concluded that no professional management of the cooperative, who performed contract market transactions, transferring to an agent not enabled the authority to make decisions and resource allocation, and opportunism generated by lack of formalization and control for lending (credit), were the main factors that triggered the problems established in CRED. Keywords : Management. Credit union. Financial indicators. Restructuring plan.
Starting Page	25
Ending Page	50
Page Count	26
File Format	PDF HTM / HTML
DOI	10.12819/2014.11.3.2
Volume Number	11
Alternate Webpage(s)	http://www4.fsanet.com.br/revista/index.php/fsa/article/download/588/348
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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