Formação e distribuição de sobras: um estudo de caso na cooperativa de crédito de livre admissão de associados do centro sul do Mato Grosso do Sul - SICREDI Centro-Sul MS

Abstract

This work aimed to demonstrate how leftovers are formed and distributed among the members of the Sicredi Centro-Sul MS Cooperative during the last two years (2015 and 2016). In addition to the common returns from other financial institutions, a strong attractiveness of cooperatives is the policy of surplus distribution, where parts of leftovers generated during the year are returned to their associates in order to become more competitive for future investments and even for users who just need basic services. The methodology used is an exploratory research, also classified as a case study in the credit union of free admission of associates of the South Center of Mato Grosso do Sul - Sicredi Centro-Sul MS and characterized as a qualitative and quantitative research. The main results obtained are that the leftovers are formed by the inflows deducted the expenses, and, from this result, the allocations for the mandatory funds provided in the bylaws of the cooperative are deducted. The remaining leftovers are available to members to decide, through the ordinary general meeting, the form of distribution. The leftovers are prorated according to the movement of each associate and the amounts are credited part in current account and part in quota capital.