Sicredi Centro-Sul MS: elaboração e análise da demonstração do valor adicionado nos anos de 2011 a 2013

Abstract

The credit cooperative has shown strong growth in Brazil, however, there is still great space for expansion. Among the countries with the highest expression in the credit cooperative, Brazil was 14th in 2011. Parallel to this scenario, there is a growing demand from society for social information of entities, among them, what benefits that the incorporated entities generate for society. As the cooperative principles in cooperative societies, the wealth generated by the activities tend to stay in the region where they are located, assisting in local development. Accordingly, this research is a case study of qualitative and quantitative, which seeks through accounting information, prepare a Statement of Value Added – SVA from a credit cooperative between the years 2011 and 2013, to find out which is the fate of the wealth generated and the evolution of the distribution of value added in those years. During the development of research, was not found a model of SVA officer recommended for credit cooperatives, thus, was set a model of SVA according to the suggestion of the Accounting Pronouncements Committee - CPC and previous studies already conducted. After preparation and analysis of the SVA, it was possible to analyze the evolution of value added and how it was distributed, objective of the research. The research reveals that the distribution of value added distributed in the form of equity compensation, which returns to members in the form of interest on equity and distribution of surplus during the period analyzed, showed an increase of 110.66%. In the vertical analysis, it was found that the remuneration to equity, presented the proportion in the total distribution of the wealth generated from 27.40% in 2011, 25.66% in 2012 and 27.59% in 2013. The participation in the distribution of wealth in the form of payroll, taxes and benefits to employees had the highest proportion in 2011 was 40.36% in 2012 increased to 42.53%, and in 2013 was 40.07% on all wealth distributed.