Análisis financiero para la toma de decisiones en la Cooperativa de Transportes Urbanos 24 de mayo, período 2020-2021

This Curricular Integration Work called, Financial Analysis for decision making in the Urban Transport Cooperative May 24, period 2020-2021, was developed with the purpose of meeting the stated objectives, through the analysis carried out on the financial statements, it was possible to know the econ...

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Autor principal: Cabrera González, Thalia Jamile (author)
Format: bachelorThesis
Idioma:spa
Publicat: 2024
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Accés en línia:https://dspace.unl.edu.ec/jspui/handle/123456789/29391
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Sumari:This Curricular Integration Work called, Financial Analysis for decision making in the Urban Transport Cooperative May 24, period 2020-2021, was developed with the purpose of meeting the stated objectives, through the analysis carried out on the financial statements, it was possible to know the economic-financial position in the years 2020-2021 and thereby help the administration to make correct decisions. To comply with the stated objectives; An interview was applied to the Manager and Accountant where the diagnosis of the situation in which they are found was described; The vertical analysis was carried out that allowed us to know the degree of participation of each of the accounts; and horizontal analysis to identify existing variations. In addition, the same financial indicators were applied that allowed measuring the economic and financial situation of the Cooperative; the applied methodology allowed establishing a detailed study of the most significant results. After applying the financial analysis, it can be concluded that the Urban Transports Cooperative May 24 maintains a high concentration in accounts and documents receivable in the short term in current assets, has a liability of more than 50% committed to third parties, and has a low turnover. of accounts receivable, in terms of the economic structure in both periods, profits were low; It presents liquidity problems, which is why it resorted to external financing and reflects a debt above what was established.