Case study of two cooperatives from Teruel (Spain), based on the compliance of the cooperative principles and their financial profitability
Abstract
The social economy prioritizes the person before economic returns, within it is the cooperative that is the backbone of the territory and generates local development. Therefore, the general objective of this work is to carry out a case study of two cooperatives in Teruel Spain, determining the relationship between compliance with cooperative principles and the generation of economic returns from the analysis of their financial statements. The Results show that both comply with most of the cooperative principles and that they are profitable, solvent, have liquidity and are not financially leveraged their operations such as rotation of net assets, inventories, interest coverage, and their portfolios of accounts receivable and accounts payable. pay are acceptable, in addition the average solvency structure from 2016 to 2018 for Arcoíris is 20% and for Cereales Teruel 60%.
Received: 24 September 2021
Accepted: 23 March 2022
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