Análise da eficiência técnica em cooperativas de crédito com base em operação e risco

Abstract

The credit union sector has singular importance to society, promoting the application of private resources and taking risks in favor of the community in which it develops. With the advent of Conselho Monetário Nacional (CMN) resolution 4,434 / 2015, credit union began to be classified according to their operations and risk in three categories: classic, full and capital and loan. Due to the economic and financial growth and the volume of credit offered by Brazilian cooperatives, it is of interest to the market and the academic area to evaluate the performance of this sector. In this sense, the general objective of this study is to verify if there are differences of technical efficiency among the credit cooperatives belonging to each category. The Brazilian credit cooperatives of the southeast were analyzed in the period of 2016 and 2017. The DEA model was applied in two groups: the first with classic and full cooperatives and the second only the capital and loan cooperatives. Subsequently, a mean test was performed to verify if there was a statistical difference between the efficiency scores. The results showed that the cooperatives presented high average values of scores, being predominantly efficient in the first group, classified as classic, and in the second, the independent ones. However, the institutions that were classified as 100% efficient represent less than half of the cooperatives studied, for both groups. Regarding the comparison among the three categories, the classic cooperatives had lower scores, and these represent the majority of the existing cooperatives.