Economic and Financial Structure, for Decision-Making Through the Analysis of the Indicators of Liquidity, Solvency, Indebtedness, Profitability and the Dupont System. Cacprosa R.C. Case

Abstract

The objective of this research is to analyze the economic and financial structure of Centro Agrícola Cantonal para el Progreso de Sarapiqui (Cacprosa) through a quantitative approach and a descriptive scope, using the vertical analysis of the 2021 and 2022 financial statements and the evaluation of the main indicators of liquidity, solvency and profitability, in order to propose strategies to strengthen financial decision making. The results show that the organization faces serious deficiencies in financial management, reflected in liquidity problems and negative net margins in both years, which prevents the generation of after-tax profits. Although there is a slight improvement in gross and operating margins in 2021 compared to 2022, there is still a need to strengthen financial management. Therefore, we recommend the hiring of a financial analyst and the implementation of a short-term strategic plan focused on cost optimization, restructuring of liabilities and improvement of control processes, in order to ensure the sustainability and growth of Cacprosa in a competitive environment.