| dc.description.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. | |
