Avaliação financeira das cooperativas de crédito rural do estado de Minas Gerais
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This article presents a financial analysis of agricultural credit cooperatives in Minas Gerais, between
1998 and 2001. The financial indicators used in this study were separated in the following groups:
struture, solvency, costs, financial returns and growth, whose definitions were extracted from the
Austin Asis Consulting Company manual. The t-test, with a 5% level of significance, was used as a
analytical framework for the financial performance from one year to the next one. As a general
result, the indicators showed that the asset and liability accounts were in equilibria, allowing to
conclude that the agricultural credit cooperatives of Minas Gerais are in a stable financial situation.