Evaluar la gestión financiera de la Cooperativa de Transporte Patria provincia de Chimborazo, cantón Riobamba periodo 2021-2022

Abstract

The evaluation of the financial management to the Cooperativa de Transporte Patria in Riobamba city, Chimborazo province, due to the fact that the accountant has not made any financial evaluation to understand the economic situation and there is no evidence of adequate control in the investment and operation activities of the company. The objective of the research work was to carry out a business diagnosis and the definition of the financial statements and indicators of the Cooperative. The methods used were the inductive, deductive, analytical and synthetic methods, with a mixed approach, handling the exploratory and descriptive level of research, since the information was collected by means of a survey addressed to the manager, the administrative council, the treasury department and the accounting department. The correct application of the techniques determined that the Cooperative's assets grew by 7.85%, but debts grew by 13.74%, which is why equity decreased by 5.96%. The Cooperative grew thanks to the liabilities because the debts increased and for this reason the equity weakened, concluding that in the profit table it can be observed that the Cooperative is profitable with a percentage of 37.12%, the gas station with 18.10% and the technicenter with 1.31%, for the year 2021 by the other hand the year 2022 in the profit table shows that the Cooperative is profitable with a percentage of 36.19%, likewise the gas station with 18.28% and the technicenter is profitable with 1.42%.