Análisis del impacto financiero en la implementación de la caja común en la Cooperativa de Transporte de Pasajeros Río Peripa en el período económico 2016.

Abstract

This work tries to demonstrate the economic and administrative benefits of the application of a common cash system in a passenger transport cooperative. It has been identified that there are currently serious administrative problems with repercussions on the transparency of the financial figures, which are affecting the very sustainability of the business. The present work has been developed from a descriptive, analytical and historical approach, with which it has been possible to identify the concerns of both the management of the organization and the partners. The semi-structured interview and the surveys have been used as an instrument for data collection. The estimation of the financial statements, as an indicator in the application of the administrative changes, shows that the common cash system will allow them to obtain an accumulated profit in the three years of planning of $ 1'023,000. This guarantees that the change of management and control in Rio Peripa’s Passenger Transport Cooperative would allow a substantial administrative and financial improvement.