Análisis Financiero a la Cooperativa de Transportes Central Catamayo, del Cantón Catamayo, Periodos 2021-2022
The present Curricular Integration Project titled "Financial Analysis of the Central Catamayo Transport Cooperative, Catamayo Canton, Periods 2021-2022", has been developed to achieve the proposed objectives regarding the analysis of the financial and economic framework of the Cooperative....
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2024
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| Subjects: | |
| Online Access: | https://dspace.unl.edu.ec/jspui/handle/123456789/29192 |
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Add Tag | Summary: | The present Curricular Integration Project titled "Financial Analysis of the Central Catamayo Transport Cooperative, Catamayo Canton, Periods 2021-2022", has been developed to achieve the proposed objectives regarding the analysis of the financial and economic framework of the Cooperative. In order to achieve the objectives, both vertical and horizontal analyses are used to identify the financial and economic structure and the variations in the accounts that integrate it; regarding the Assets, the cooperative has a predominant position in the Property, Plant, and Equipment account. Vehicles are included in this category, as they are directly related to the core business operations. Liabilities amount to $406,971.69 and they are mainly represented by accounts payable. This is due to the fact that the cooperative has obligations to suppliers and members, which have not been paid due to insufficient liquidity. In the application of the horizontal analysis, it is evident that the behaviour of the groups in the profit and loss account shows a total increase of $556,604.46 in revenue from the sale of passenger transport in 2021 and 2022. The next step is the application of the financial indicators, which show that the cooperative has a low level of liquidity to cover all its acquired debts, as shown by the debt to equity ratio. The value reported for 2021 is $0.66 and $0.74 for 2022, showing that it is above the established standard of less than $0.50, Return on sales is 0.03% in 2021 and 0.07% in 2022, the higher the better. Return on assets is 0.03% in 2021 and 0.11% in 2022, return on equity is 0.06% in 2021 and 0.20% in 2022, the higher the better. Finally, a financial analysis report is prepared, which contains a summary of the results gathered, conclusions and recommendations about the economic-financial situation of the cooperative, and thus contributes to future decisions taken by the management and its members to improve its economic stability. |
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