Estudo do valor da provisão para fixação de preço dos produtos agrícolas, com potencial de influenciar no capital de giro: um estudo a partir do produto soja da unidade de Laranjeiras da Cooperativa Agropecuária de Pedrinhas Paulista-SP

Abstract

This paper was carried out to show the influence of provision on the fixation of the price of farm products in the operation capital of Cooperativa Agropecuária of Pedrinhas Paulista-SP, starting from the preparation, tabulation, and identification of the variations found out in the provisions of 2007 and 2008 in just one collection unit. The approach used comprised bibliographical and exploratory research in relevant documents, data collected in inventory reports and activity reports of the years at issue, besides the qualitative handling of data. In order to explain the current business scenario, one can find in this paper explanations about the cooperative system, the accounting features linked to provisions, and the management of risks in operations with farm commodities. The issue we broached here aimed at knowing the influence of provision on the fixation of price of farm products, of the Laranjeiras unit, on the operation capital of Cooperativa Agropecuária of Pedrinhas Paulista. The final results of the research we carried out allowed us to answer the following hypotheses: the cooperative which does not exert an adequate control of its own provision and the provision of others, may consequently endanger the operation capital in future years; the distribution of surplus of the cooperative may be influenced by the assessment of negative provisions. One could find out that, if the provisions of other cooperative members were sold in advance, the operation capital might undergo changes and, consequently, exert influence on the distribution of surplus. This research tried to make evident the risk taken in selling agricultural products in advance and proposes hedge operations to minimize that risk in forward and future markets.