Retrospectiva financiera para la toma de decisiones a la Cooperativa de Transporte Estudiantil e Institucional Corazón de la Patria de la parroquia Lizarzaburu, cantón Riobamba provincia de Chimborazo, de los años 2012 y 2013

Abstract

This research is financial retrospect to support future decisions in the Cooperative of transport students and institutional “Carazon de la Patria”. The same in previous years has not made a financial evaluation, significant tool for decision making. For this reason, my objective is to make the financial retrospective to support future decisions on Cooperative of transport students and institutional “Corazon de la Patria” It belongs to Lizarzaburu parish, Canton Riobamba, Chimborazo province, in the years 2012 and 2013. It applies analytical methods of observation, and documentary. The same is developed in four chapters, which detailed the study of the financial statements through the application of analysis and interpretation financial.it uses the vertical and horizontal method and main financial indicators.it identifies and projects the productive assets that generate income and unproductive that generates expenditure .also it establishes support tools for decision making. It concludes that the Transportation Cooperative “Corazon de la Patria” has not profitability, but has the liquidity to cover debts or immediate obligations to third parties, it is recommended to apply these strategies to improve profitability.