Analysis of expenses quality of credit cooperatives of free admission of associates

Abstract

This research aims to analyze the quality of expenses of credit unions of free admission of associates in Santa Catarina. We applied the non-parametric research method of Data Envelopment Analysis (DEA) and the statistical model Tobit regression. The sample of this research contemplated 46 cooperatives. We analyzed the following variables: total assets, equity, number of associates, credit operations, administrative expenses, expenses with the personnel, financial intermediation expenses and surpluses. Data were obtained through the profit and loss statement, balance sheet and explanatory notes. Results show an efficiency ranking in the expenses for each cooperative, and generation of the new statistical model, with the Tobit regression equation. As results, we also found that most of the analyzed credit unions do not reach the 50% of efficiency. Only 10, 87% of the cooperatives from this sample showed 100% efficiency.