Examen a los estados financieros de la empresa “Coopagrifrup” del periodo 2019 al 2022.

Abstract

Financial indicators are considered an indispensable tool for conducting economic analyses and comparisons within a specific time period, thus enabling the development of financial diagnoses that allow for understanding the financial health or reality of companies. In this research, a mixed approach combining quantitative and qualitative methods was used, allowing for both calculations and interpretations. Additionally, an analytical method and a non-experimental design were employed, as variables were not manipulated. Data was collected through interviews and financial statements provided by the Frutipasaje Agricultural Production Cooperative "COOPAGRIFRUP" for the periods 2019 to 2022. Liquidity, profitability, and debt ratios were applied to examine the financial statements, identifying variations to understand the cooperative's economic reality. The objective is to utilize financial ratios as a tool to improve management.