Financial analysis for decision making of the coffee agricultural cooperatives of the Junín Region

Abstract

This work addresses the fact that these entities do not promote the incorporation of financial analysis as part of their management strategy. Therefore, a review of research related to financial analysis was conducted, emphasizing that financial and economic analysis significantly influences decision-making within an entity, thereby determining its financial reality. This commitment aims for the content of this work to spark interest among the coffee agricultural cooperatives under study. Additionally, it serves as a supportive context for those interested in conducting financial analyses, fulfilling the objective of generating viable insights into their financial position through financial analysis, allowing them to realign their financial decisions accordingly. The methodology employed was quantitative, with a descriptive level. The method used was deductive, and the design was a cross-sectional, non-experimental observational study, descriptive and analytical in nature. The universe consisted of 13 coffee agricultural cooperatives in the Junín Region, with a purposive sample of 2 cooperatives located in San Martin de Pangoa and Satipo, which provided their financial information. The financial results obtained indicate that these cooperatives are not very profitable, as their profitability indicators are below the cost of capital indicators; therefore, they need to incorporate financial analysis as part of their administrative strategy.