Publicación: Análisis financiero de la Cooperativa Colanta Colombia, años 2019 en comparativo con el año 2018
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The financial information of an entity presents the summary of the main accounting movements that have been made as a result of its activities over a period of time, its preparation is normally carried out every year or accounting period as stipulated by accounting policies and it is prepared according to the standards that are described for each country and type of entity in which the company operates. This information is of vital importance for the interpretation and analysis of the different users of this, since it allows them to obtain a global view of the state of the company and on this depends the decision making that implies a direct relationship with it, either as a supplier, client, financial institution, partner or any other that implies maintaining joint operations. It is essential that said information provides the user with the most relevant data that allow them to have a clear vision and reflect the correct projections about the development of their relationship with commercial operations and thus identify how their intervention will benefit or financially affect the agreements. that you try to maintain with the entity to be analyzed. General purpose financial information provides data that by themselves generate figures that show a global behavior of operations, but if more concise data is needed, a more in-depth analysis is necessary, which is why this research proposes carry out a financial analysis of the accounting information of the Colanta cooperative for the compared periods of 2018 and 2019 that allow showing the different users of the financial information indicators of liquidity, indebtedness, activity and profitability.