Gestão do capital de giro: uma avaliação em cooperativas agropecuárias associadas à FECOAGRO

Abstract

This research analyzes working capital management practices in agricultural cooperatives affiliated with FECOAGRO, emphasizing the challenges faced by these organizations, such as economic crises, production seasonality, and credit dependency, which demand robust financial strategies to ensure competitiveness and sustainability. The study aims to to analyze and identify strategies and tools for managing working capital by analyzing indicators such as liquidity, indebtedness, investments, and profitability, in addition to proposing recommendations to mitigate financial vulnerabilities. The methodology is based on data from accounting reports, socioeconomic analyses, and interviews with managers. The results indicate that efficiency in working capital management is essential for balancing liquidity and profitability, utilizing tools such as cash flow analysis and inventory control. The research also identifies high levels of indebtedness as a central obstacle, highlighting the need to diversify funding sources and optimize the retention of surpluses to improve financial health. Furthermore, it points out that seasonality and market variability increase financial risks, necessitating strategies such as receivables securitization and effective financial planning. Among the recommendations are investments in staff training, the use of technologies for financial control, and the implementation of rigorous credit policies. It concludes that effective working capital management is a competitive advantage in the agricultural sector, making it essential to adopt advanced financial practices and align with socioeconomic indicators to mitigate risks, ensure sustainability, and foster cooperative development.