ANÁLISIS A LOS ESTADOS FINANCIEROS DE LA COOPERATIVA DE TAXIS VICENTE AMADOR FLOR CEDEÑO, PERÍODO 2019-2020

Abstract

The purpose of this research is the analysis of the Financial Statements of the Vicente Amador Flor Cedeño cooperative for the periods 2019 - 2020. For this, an investigation was carried out with a quantitative field and documentary methodology, following a non-experimental design with a descriptive scope. and explanatory. We worked with the entire population, so sampling was not necessary. Techniques were used to collect information, documentary observation, individual interview and surveys. Among the main results, it is evident that in the Horizontal Analysis of the Statement of Financial Position corresponding to the periods 2019 - 2020, the following quantitative and percentage variations can be seen: in the Total Assets account, for the year 2019 with an absolute value of 110,669.78 and 2020 of 90,714.62, which shows a decrease of 18%. This is due to the decrease in cash with a decrease of 48% in Total Current Assets; Applying the Vertical Analysis of the Statement of Financial Position, for the year 2019 current assets represented 38% and in the period 2020 it represented 24%; the most representative item was Available Assets with 37% in 2019 and 22% in 2020, and it is concluded that the cooperative makes strategic decisions to improve the financial status, without considering the monthly financial statements, which can generate weaknesses in liquidity, management and profitability