Effect of Deadlines on the Sales Results of Rice Farmers' Cooperatives: The Influence of Receipt, Payment, and Storage Deadlines on Financial Results

This study presents the impact of operating cycle deadlines on the sales results of a rice farmers' cooperative in 2014. In this sense, the study answers questions related to how to measure the effects of these deadlines on the cooperative's profitability. The main characteristics of the case study are presented, with a description of the cooperative studied and the steps followed to measure the influence of purchase, storage, and receipt terms on the entity's results. Subsequently, the sales results “without” and “with” the calculation of operating cycle terms are presented, and the main related aspects are discussed.