Assessment of Debt Management Practices of listed Cooperatives located in Cebu City

This paper acknowledges debt management practices, the complex yet crucial area in an
organization that sets forth the parameters in issuing, managing debt and providing guidelines for
decision making. An organization like cooperatives places high regard for democratic and equal
ways, bringing people to realize their common needs and aspirations. It is critical for any
organization to properly handle the organization’s funds to meet its growing demands. This study
analyses debt management practices and problems by cooperatives in Cebu City and how they
respond to the unstable financial systems in the country by considering the factors affecting debt
management policies. To assess these factors, the researchers utilize their financial statements
and various debt management strategies that were implemented by the cooperatives. These
factors are deemed significant in assessing the debt management policies, leading edge in
measuring the efficacy of their implemented debt management practices in having a sound debt
position.