Cunha, George Henrique de Moura2024-04-232024-04-232023BARRETO, Paulo Adriano de Queiroz. Demonstração do valor adicionado como instrumento de evidenciação do impacto econômico regional do cooperativismo financeiro: estudo de caso do Sicoob UniCentro Br. Goiânia (GO), 2022. 75 f. Dissertação (Mestrado Profissional em Desenvolvimento Regional) - Centro Universitário Alves Faria, 2022https://repositorio.unialfa.com.br/handle/123456789/364In the economical process of production, the National Financial System (SFN) acts directly by interacting with the monetary variables. To perform these interventions, it uses regulatory tools present in its organizational spectrum, among them the financial cooperatives. These, due to its institutional principles, have their role as financial intermediaries, to the extent that they responsibly perform their mission, guaranteeing the transfer of savings to investment for their members. This peculiarity is explained by the fact that local resources are recycled, avoiding the transfer of savings to the large centers. It is the regional use of a large part of the economic resources accumulated in the form of deposits, which return to their own geographical origin in the form of credit operations. In this context, this dissertation sought to demonstrate the benefits of the credit union as an instrument of regional development, which causes the economic impact generated using the economies in their places of origin, through a cooperative financial intermediation. To this end, a study of the performance of the Cooperativa de Crédito de Livre Admissão Centro Brasileira Ltda, Sicoob UniCentro Br, was carried out, through the distribution of wealth generated by this financial cooperative institution in its regional coverage area, using the calculation of the Statement of Added Value (DVA) in the year 2020 as an accounting tool. The effects arising from the regional financial rearrangement, caused by the cooperative in question, will be analyzed by the economic form of how the Value Added (VA) is distributed to the agents that produce it.ptEconomia RegionalDemonstração do Valor AdicionadoSicoob UniCentro Br