Aplicação do Sistema Pearls à Cooperativa de Crédito Cresol Conexões

Abstract

This study proposes to analyze the probability of insolvency of the Credit Cooperative Cresol Conexões, from 2017 to 2021, according to the Pearls System model suitable for Brazilian credit unions proposed by Bressan et al. (2011). The documentary collection method was used, through data collected on the cooperative's balance sheet in the years 2017, 2018, 2019, 2020 and 2021. In addition, the research is classified as descriptive and quantitative. The objective of this study is to know if the credit union is solvent or insolvent, analyzing the indicators and their evolution and verifying if the results are within the recommended by the PEARLS system. The results reveal that the cooperative is solvent in all analyzed years and in all key areas and most of its indicators are improving year after year due to the large increase in its business. In addition, the results will help managers in decision-making so that the cooperative becomes increasingly strong and sustainable, thus contributing to the continuity of its business.