Aplicação da lógica fuzzy para avaliação econômico-financeira de cooperativas de produção

Khatchatourian, Oleg; Treter, Jaciara

doi:10.4301/s1807-17752010000100006

Cited by 4 publications

(4 citation statements)

References 10 publications

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“…It is noteworthy that the time in operation presents an especially low correlation with net sales, even considering the context and type of data analysis performed. This finding contradicts existing theories (Khatchatourian and Treter, 2010; Mendonça and De Gregon, 2011), which state that older cooperatives have more opportunities to exploit former government loans to enhance their growth, and therefore, to present superior financial performance.…”

Section: Discussioncontrasting

confidence: 94%

Structural production factors’ impact on the financial performance of agribusiness cooperatives in Brazil

Martins

Lucato

2018

IJOPM

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Purpose Studies on the performance of agribusiness cooperatives in Brazil focus on economic and financial aspects. The purpose of this paper is to further delve into such studies by investigating which commonly measurable structural production factors (horizontal, vertical and lateral diversification; operating area; number of associates; and time in operation) have greater impacts on the financial performance of such cooperatives. Design/methodology/approach To achieve such a goal, a survey was conducted with a sampling pool divided by size (annual net revenues of US$ 50 million or higher), and the questionnaire was employed as a method of data collection. The sample was concentrated in the southern, south-eastern and mid-western regions of Brazil; classified by size; and deemed adequate after several adequacy tests. Findings The results were analysed using Spearman’s correlation, which showed that there were no significant correlations between the structural production factors considered in this study and the economic-financial performance of agricultural cooperatives, which leads to questions about the effectiveness of employing diversification strategies with a conjoint approach. Nonetheless, it was possible to identify several relationships not mentioned in the original hypotheses that might be addressed further in future studies. Research limitations/implications The data obtained should be interpreted with caution because heteroscedasticity was detected. Although the cause could not be clearly identified, the presence of heteroscedasticity could mean that smaller and similar cooperatives present similar variation in their diversification and production base strategies. Originality/value This work sought to generate knowledge regarding operations management, which was achieved by demonstrating that production diversification in a dynamic and relevant economic sector, that is, agricultural cooperatives, is limited in terms of financial return when performed in an isolated mode. Hence, cooperatives’ production managers should take into account the totality of structural production factors during their planning activities.

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Section: Discussioncontrasting

confidence: 94%

Structural production factors’ impact on the financial performance of agribusiness cooperatives in Brazil

Martins

Lucato

2018

IJOPM

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“…Cavalcanti et al (2013) used fuzzy logic to evaluate the sensory acceptance of bread enriched with seeds of 'faveleira' (Cnidoscolus quercifolius), plant originating from the Brazilian Northeast with high quality omega-6 fatty acids. Khatchatourian & Treter (2010) developed a methodology based on fuzzy logic for evaluation and classification of economic and financial performance of agricultural cooperatives. Maranduba et al (2016) used fuzzy logic to evaluate the viability of the life cycle of biodiesel produced in Brazil, considering two mixing scenarios: B7 (7% Biodiesel and 93% fossil diesel) and B10 (10% biodiesel and 90% of fossil diesel).…”

Section: Cmentioning

confidence: 99%

Simulation of wheat yield by nitrogen and nonlinearity of environmental conditions

Trautmann

Silva

Binelo

et al. 2020

Rev. bras. eng. agríc. ambient.

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Fuzzy logic can simulate wheat productivity by assisting crop predictability. The objective of the study is the use of fuzzy logic to simulate wheat yield in the conditions of nitrogen use, together with the effects of air temperature and rainfall, in the main cereal succession systems in Southern Brazil. The study was conducted in the years 2014, 2015 and 2016, in Augusto Pestana, RS, Brazil. The experimental design was a randomized block design with four repetitions in a 4 x 3 factorial scheme for N-fertilizer doses (0, 30, 60, 120 kg ha-1) and nutrient supply forms [100% in phenological stage V3 (third expanded leaf); (70%/30%) in the phenological stage V3/V6 (third and sixth expanded leaf) and; fractionated (70%/30%) at the phenological stage V3/E (third expanded leaf and beginning of grain filling)], respectively, in the soybean/wheat and corn/wheat systems. The pertinence functions and the linguistic values established for the input and output variables are adequate for the use of fuzzy logic. Fuzzy logic simulates wheat grain yield efficiently in the conditions of nitrogen use with air temperature and rainfall in crop systems.

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“…Neste contexto, os indicadores econômico-financeiros são fundamentais para a gestão e tomada de decisões em hotéis (MOSIMANN;FISCH, l999;ALMEIDA;PARISI;PEREIRA, 2001;PELEIAS, 2002;SANTOS et al, 2005;KHATCHATOURIAN;TRETER, 2010) Para gerenciar empresas hoteleiras, pode-se utilizar um conjunto de medidas de desempenho financeiras, como EVA e retorno sobre investimento, visando avaliar o reultado do negócio, bem como para informar investidores e credores, como instituições financeiras, investidores e acionistas. Para tanto, os hotéis podem selecionar indicadores adequados a sua estratégia de gestão.…”

Section: Fundamentação Teóricaunclassified

Utilização de indicadores de desempenho financeiros em hotéis no sul do Brasil

Teles¹,

Lunkes

Gomes

2013

Revista Turismo

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A presente pesquisa tem como objetivo identificar e analisar as medidas ou os indicadores financeiros utilizados por hotéis do Sul do Brasil. Para atingir este objetivo, uma pesquisa empírica foi realizada por meio de questionário aplicado a 23 hotéis na Região Sul. O estudo revela que o principal indicador financeiro utilizado é o RevPAR, com 52%, Margem de lucro operacional, com 17% e GOP, com 13%, além de Diária média, Grau de Insolvência, Capital próprio e liquidez e PAX-Receita total por PAX, com 4,5%, respectivamente. O estudo revela oportunidades para os hotéis utilizarem indicadores como o EBITDA, ROI e EVA. Como pesquisas futuras, sugerem-se: (i) identificar o perfil dos indicadores não financeiros, (ii) ampliar a amostra para outros hotéis da região sul e de outras regiões do Brasil, e (iii) desenvolver estudos de casos sobre avaliação de desempenho para hotéis. PaLavRas-chaves: Indicadores financeiros. Avaliação de desempenho. Hotéis.

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Aplicação da lógica fuzzy para avaliação econômico-financeira de cooperativas de produção

Cited by 4 publications

References 10 publications

Structural production factors’ impact on the financial performance of agribusiness cooperatives in Brazil

Structural production factors’ impact on the financial performance of agribusiness cooperatives in Brazil

Simulation of wheat yield by nitrogen and nonlinearity of environmental conditions

Utilização de indicadores de desempenho financeiros em hotéis no sul do Brasil

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