Publicación:

Diagnostico financiero de la Cooperativa de Transporte Terrestre “COOEXPORT”

Resumen

The objective of this paper seeks to make a financial diagnosis of a real company, for this purpose the financial statements belonging to a cooperative dedicated to the provision of passenger land transport service, which is legally constituted in the country, will be analyzed. Due to the privacy in the financial information of the cooperative to be analyzed, it will be called “COOEXPORT”. For which, the financial statements of the last three years 2016, 2017, and 2018 will be based on the work; where you can compare and know the different variations and the impact that the cooperative has had on finances with its different accounts during the aforementioned years, including the adoption made by the cooperative with respect to IFRS in 2015. Additionally, different methods will be analyzed; Variations, Financial Indicators, and the EVA (Economic Value Added). The results and analysis of the methods will reflect whether the cooperative in these last three years has generated or has lost capabilities in finance. In addition, it can be concluded if the cooperative is being “strong” financially or if it requires important observations to improve its processes and contribute to greater profitability in future periods.