Estudo do valor adicionado em uma cooperativa agropecuária da região centro do Rio Grande do Sul

Abstract

The satisfaction for multiple stakeholders, basis in the cooperativism, searching the same goal, with benefits for both, can configure different ways to generate and distribute wealth. Based on this line, this research aim to evaluate how an cooperative of the central area of Rio Grande do Sul act to generate wealth by its operations and distribute them to employees, government, providers of capital, external and internal. The VAS, Value-added Statement, aims to disclosure how this distribution occur. To this, was collected data using docs and interviews, between August and November, 2017, in an agricultural cooperative of central area of Rio Grande do Sul. This study show how the cooperative acted to generate wealth, reported on VAS, until the distribution to this value added to the interested parties, aiming at greater detailing. In the course of the study can be verified that the Cooperative, as expected, generates the most part of the value added, and the most part of the wealth is directed, predominantly, to retain and remunerate the own capital. As a case study, the main contribution is offered to interested parties on the Cooperative, to help them to decide better; to managers, to can have a better understanding of how wealth distribution occurs; to cooperative members, help them to verify their return with the cooperative and to the employees, to view benefits and opportunities, as well as deficiencies.