Cooperativa como forma de melhor viabilizar os produtores de maçã: um projeto para a região do Município de Vacaria/RS

• Ano de defesa: 2001
• Autor(a) principal: Guasselli, Idair Gaudêncio Girardi
• Orientador(a): Oliveira, José Antônio Puppim de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Organização e gerência
• Link de acesso: http://hdl.handle.net/10438/3694

The association in a form of cooperative can become a guarantee factor to the activities of the small and medium producers of the apple culture in the region of Vacaria-RS, Brazil. The study shows the problems the small and medium producers that grow apples in the city have. After an overview of the literature, the thesis presents a project of a hypothetical structure with the objective of evaluating the financial and economic viability of a cooperative. In this stage the utilized methodology was the collected data available between representatives of the sector and local companies that operate on this activity. The available data was used to construct a cash flow ¿ projecting costs and expenses to an alleged project; utilizing on the sequence to the evaluation the Net Present Value Method ( NPV / Valor Presente Líquido ), the Internal Rate of Return ( IRR / Taxa Interna de Retorno ) and Pay Back ( Período de Recuperação do Investimento ¿ PRI ). The results of the economic and financial evaluation obtained reveal the acceptance of the proposed project. However, on the exemplification phase of the cooperatives that work in other regions, the social, institutional and organizational aspects showed as important as the financial aspects of the project.