摘要：The macroeconomic and agricultural policy instability in the agricultural sector increased the cooperative needs to obtain resources in the financial markets. However, because the asymmetric information problem among directors, members and market, a rating methodology classification is necessary. The aim of this article is to propose a rating methodology that could improve the financial markets orientation. The methodology was developed and after applied in São Paulo State agricultural cooperative and the results allow concluding that methodology is feasible and represent adequately the institutional reality.
