ANALYSIS OF THE ECONOMIC / FINANCIAL EFFICIENCY OF COMPANIES THAT BELONG TO BRAZILIAN AGRIBUSINESS

Authors

  • Fábio José Diel Mestrando em Ciências Contábeis pelo Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau (FURB)
  • Elisandra Henn Diel Mestranda em Ciências Contábeis pelo Programa de Pós-Graduação em Ciências Contábeis da FURB
  • Sheila Jeane Schulz Mestranda em Ciências Contábeis pelo Programa de Pós-Graduação em Ciências Contábeis da FURB
  • Tânia Cristina Chiarello Mestranda em Ciências Contábeis pelo Programa de Pós-Graduação em Ciências Contábeis da FURB
  • Tarcísio Pedro da Silva Doutor em Ciências Contábeis e Administração pelo Programa de Pós-Graduação em Ciências Contábeis da FURB

DOI:

https://doi.org/10.19094/contextus.v12i2.32180

Keywords:

Efficiency. Financial performance. Agribusiness.

Abstract

The main objective of the study was to analyze the financial and economic efficiency of agricultural enterprises, agribusiness, listed in BM&FBovespa as consumer staples sector. The method used was the Data Envelopment Analysis (DEA). The research is characterized as descriptive, documentary and quantitative. As result, it is concluded that the larger number of indication of agribusiness companies that were considered benchmark for others reached the amount of 8 nominations, and in 2008 none of these companies had indicated. In 2011, the last year analyzed, 23 of the 41 listed companies in the consumer staples sector belonged to agribusiness, and 12 of them had 100% efficiency.

Author Biographies

Sheila Jeane Schulz, Mestranda em Ciências Contábeis pelo Programa de Pós-Graduação em Ciências Contábeis da FURB











 

Tarcísio Pedro da Silva, Doutor em Ciências Contábeis e Administração pelo Programa de Pós-Graduação em Ciências Contábeis da FURB



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Published

2014-10-06

How to Cite

Diel, F. J., Diel, E. H., Schulz, S. J., Chiarello, T. C., & da Silva, T. P. (2014). ANALYSIS OF THE ECONOMIC / FINANCIAL EFFICIENCY OF COMPANIES THAT BELONG TO BRAZILIAN AGRIBUSINESS. Contextus - Contemporary Journal of Economics and Management, 12(2), 116–133. https://doi.org/10.19094/contextus.v12i2.32180

Issue

Vol. 12 No. 2: mai/ago 2014

Section

Articles

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