Analysis of value distribution of the largest agricultural cooperative in brazil (2018–2022)

Abstract

Cooperativism has been present in human history since the beginning, when the first groups came together to defend their common interests, and, currently, it has become an important economic system for society. Brazil has a prominent position in this scenario, with cooperatives that are among the main ones in the world, including Coamo, the agricultural cooperative that is the subject of this article. The study aims to analyze the generation and distribution of value in an agricultural cooperative in the period from 2018 to 2022. This is a descriptive and quantitative research, with documentary data collection. The research results indicated that, even with the increase in the number of permanent employees and spending on state and federal taxes, the cooperative became more efficient in generating its own wealth and reduced its dependence on third-party companies. The study sought to contribute to the appreciation of cooperativism, since cooperatives can strengthen the local economy and stand out on the world stage in a positive way, being responsible for generating wealth. And also, due to the need to disclose to its members, employees, government and the general public how the cooperative's wealth is generated and distributed.