Análise envoltória de dados para avaliação da eficiência financeira das cooperativas de eletrificação do sul do Brasil.

Purpose: This study aimed to analyze the financial efficiency of electrification cooperatives located in southern Brazil, from 2012 to 2016. Methodology: The research is characterized as the descriptive, survey, a documentary with a quantitative approach through mathematical modeling of Data Envelopment Analysis (DEA). Results: The research results showed that, on average, the electrification cooperatives had an efficiency level above 0.94 in the period investigated. The DEA technique presented the need to reduce the following inputs: operating expenses, noncurrent assets, electricity consumption, amount of electricity purchased, number of employees. On the other hand, indicated the need for increased billing products and quantity of consumers. Given the results it can be concluded that of the 27 cooperatives surveyed, 13 (48%) of them had maximum efficiency levels (1.00). From these results, it can be inferred that managerial actions are necessary to achieve financial efficiency in inefficient cooperatives, as financial sustainability is one of the important pillars for the continuity of public service distribution, organizational sustainability, and development. socioeconomic. The results show that DEA is an important managerial instrument for performance evaluation, as it shows the efficiency level of operations and points out the managerial actions that are necessary to improve organizational performance. Contribution: As a theoretical contribution, the research shows the applicability of the Data Envelopment Analysis technique for analysis of the financial efficiency of cooperatives, as an instrument of multicriteria evaluation of organizational performance. In practical terms, this research provides subsidies to the management of electrification cooperatives, recommending that they pay more attention to management actions to achieve financial efficiency. [ABSTRACT FROM AUTHOR]