Quantitative and qualitative analysis of the working capital: case of study cooperative "Andrés Caves Heredia" (Original)

Abstract

Financial administration is a topic of great importance, being considered a tool that allows business organizations to strengthen their management process and efficient and timely decision-making in the use of their financial resources. The present investigation was developed in the cooperative "Andrés Cuevas Heredia", with the objective of carrying out a quantitative and qualitative analysis of the working capital that allows managers to have the necessary information to strengthen the management process and decision making. Efficient in managing the cooperative's finances. This type of analysis is of vital importance since it offers information related to the cooperative's ability to meet payment commitments in the short term and the quality with which working capital is managed. For the development of it, it was necessary to start from the theoretical foundations related to financial administration in general and working capital in particular. The analysis carried out showed a decrease in the main current asset accounts, as well as a considerable increase in the liability accounts, which generated a decrease in the result of the main financial ratios calculated. It is concluded that in the cooperative the collection management carried out is not the most effective, reflected in the balance that shows the short-term accounts receivable and the aged balances that it presents.