Statement of Added Value as a means of disclosing social and economic impacts of agricultural cooperatives

Author(s)

Paola Richter Londero

• Document type: Master's Dissertation
• Press: Ribeirão Preto.
• Institution: Universidade de São Paulo (USP). Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto (PCARP/BC)
• Defense date: 2015-06-26

Examining board members

Sigismundo Bialoskorski Neto; Tânia Regina Sordi Relvas; José Odelso Schneider

• Advisor: Sigismundo Bialoskorski Neto

Abstract

Cooperatives are responsible for stimulating local development. Given that cooperatives are intended to meet economic and social needs of their members, these entities have dual nature, economic and social. There are already studies analyzing the need for change in the accounting treatment of cooperative societies with a view to their dual nature making feasible the demonstration of effective economic and social impacts caused by cooperatives. Within this context, this paper aims to demonstrate how economic and social impacts of agricultural cooperatives may be evidenced through the Statement of Added Value (SAV). To accomplish the objective of the research, a model of Statement Added Value was made and then an empirical research was done through a case study. Finally, a survey of data from 72 cooperatives in the state of Rio Grande do Sul was carried out analyzing the information generated concerning added value. The main changes suggested in the SAV current model were the separation of the cooperative act and non-cooperative act regarding information based on revenues and inputs, allowing information on the added value by each act to be generated, disclosure about information of price differential paid to input purchased from the member of cooperative, besides inclusion of items concerning the remuneration of directors and employees\" educational assistance, insertion of information on fines and offenses committed by the cooperative, inclusion of socio-economic contributions made by the cooperative associates and technical and educational assistance items provided for members. The completion of the case study attested to the possibility of preparing the SAV proposal for agricultural cooperatives based on available financial information. Moreover, through the generated information, it is possible to demonstrate that agricultural cooperatives produce economic and social impacts on the region where they operate. (AU)

• FAPESP's process: 13/18668-8 - Statement of Value Added as instrument evidencing the economic and social impact of agricultural cooperatives
• Grantee: Paola Richter Londero
• Support Opportunities: Scholarships in Brazil - Master