Dependência espacial da eficiência econômico-financeira: um estudo em cooperativas de crédito de livre admissão

Abstract

This study has the general objective to identify the structure of spatial dependence of economic and financial efficiency of free admission credit cooperatives in Minas Gerais, linked to Sicoob Central Crediminas in the years 2012 and 2013. To evaluate the proposed objective was held a quantitative, descriptive study of the financial statements of a population of 47 free admission credit cooperatives. Three specific objectives were established. The first was to characterize the credit unions as to their economic and financial performance indicators. For the characterization were calculated average statistical measures, standard deviation, coefficient of variation, minimum, maximum, 1st quartile, median and 3rd quartile. The second specific objective was to apply the DEA methodology to measure and compare the economic and financial efficiency of credit unions. The DEA model used was the BCC oriented input for the Solvency and Liquidity groups, and Economy, Profitability, and CCR-oriented input to the Capital and Risk group. In 2012, for the Solvency and Liquidity group, 4 DMUs showed 100% efficiency, and in 2013, 5 DMUs. For the Capital and Risk Group in the years 2012 and 2013, the DMU 02 showed 100% efficiency. For Profitability and Profitability group, in 2012, 5 DMUs showed 100% efficiency, and in 2013 7 DMUs. The third specific objective was to measure and evaluate the spatial dependence structure of economic and financial efficiency of credit unions. In the years 2012 and 2013 for Solvency and Liquidity groups, and Capital and Risk, the Semivariogram presented nugget effect Pure phenomenon. In the years 2012 and 2013 for the group and Profitability Profitability Semivariogram indicated the spatial dependence. The models were adjusted for the year 2012, Spherical, and for the year 2013, the Gaussian. It was concluded that the measurement of the spatial dependence, and the extrapolation of results, using the scores of DEA efficiency, is an alternative of relevance to the field of study of the economic and financial performance of credit unions.