Análisis financiero y propuesta de un plan de inversión en activos de la Cooperativa PROGRASERVIV período 2022-2026

Abstract

The PROGRASERVIV Cooperative, from Ecuador popular and solidarity economy sector, currently works with fixed assets loaned for a certain period of time. Upon expiration of this term, the cooperative plans to acquire its own fixed assets. Based on this, this work aims to propose an asset investment plan for 2022-2026 period. In the development of the project, an analysis of the financial statements of the cooperative was carried out to determine the profitability of investing in the fixed assets necessary for its operation. Likewise, several indispensable financial indicators for decision making were applied and scenarios were analyzed considering the risks of the investment. Thus, it was concluded that the cooperative must resolve issues such as decreasing the indicator of equity indebtedness, increasing sales, improving accounts receivable management to apply an investment plan. Finally, a synthesis of the findings was made and recommendations were established to improve the financial health of the cooperative and its sustainability in the market.