A DEMONSTRAÇÃO DO VALOR ADICIONADO DVA COMO FONTE DE INFORMAÇÕES GERENCIAIS: UM ESTUDO EM UMA COOPERATIVA DE CRÉDITO

The present study main to show the importance of Demonstration of Value Added (DVA) how tool of managerial analysis in a cooperative of agricultural credit tend by base the period of 1999-2006. It was evidence the richness generated by entity and, after the application of the method of the addition, it was analyzed the outcome of the point of view of the employees, the government and the associates. These outcomes referred the information collected in the account demonstration published by cooperative, which assisted for the analysis of the period. The study allowed generating some information that can be useful the some users, as had the addition of the more a tool of support to the management and decision maker, of turn that until then the analysis had only as parameter the express values in the demonstration of outcome of exercise.