PRAYER

  
 TREND ANALYSIS OF SURIGAO

EMPLOYEES ENTREPRENEURS MULTI-

PURPOSE COOPERATIVE YEAR 2015-2019:

BASIS FOR OPERATIONAL IMPROVEMENT

P E RD I ZO , M I L J A N E P.
B A C H E L O R O F S C I E N C E I N A C C O U N TA N C Y
 Based to the related research of Cubero et., Al (2017) the strength of a business and where
there is room for the company’s financial improvement determines in the trend analysis through
the use of financial statement. Without the trend analysis using the financial statement, a
business owner may make mistakes understanding the firm’s financial condition. Resulting in
poor decision-making rather than helps identify areas of wide divergence and have a strong
decision-making. Therefore, with the help of trend analysis, it can help to predict the future
movement of a firm based on past data. It helps a firm's financial manager determine how the
firm is likely to perform over time and which can lead to the financial improvement of the firm.

RATIONALE AND BACKGROUND OF THE STUDY

 Financial statements are the means by which the information accumulated and processed
in financial accounting is periodically communicated to the users. Financial statements are a
structured financial representation of the financial position and financial performance of an
entity. Financial statements also show the results of the stewardship of management of the
resources entrusted to it, Cabrera (2015).

There are different users of financial statement analysis in Surigao Employees Entrepreneurs
Multi-Purpose Cooperative. The managers, investors, creditors, employees and customers of
the Surigao Employees Entrepreneurs Multi-Purpose Cooperative use their financial
statement analysis to make intelligent decisions for the improvement of their business.

RATIONALE AND BACKGROUND OF THE STUDY

 Managers need financial information from their operations to determine whether the
business is profitable. It helps in making decisions like whether to continue operating the
business, whether to improve business strategies or whether to give up on the business
altogether. Investors are the people who have purchased stock or shares in a firm need financial
information to analyze the way the firm is performing. They use financial statement analysis to
determine what to do with their investments in the firm. So depending on how the firm is doing,
they will hold onto their stock, sell it or buy more. Creditors are interested in knowing if a firm
will be able to honor its payments as they become due. They use cash flow analysis of the firm’s
accounting records to measure the firm’s liquidity, or its ability to make short-term payments.

RATIONALE AND BACKGROUND OF THE STUDY

 Employees need to know if their employment is secure and if there is a possibility of a
pay rise. They want to be abreast of their firm’s profitability and stability. Employees may
also be interested in knowing the firm’s financial position to see whether there may be plans
for expansion and hence, career prospects for them. Customers need to know about the ability
of the firm to service its clients into the future. The need to know about the firm’s stability of
operations is heightened if the customer (i.e. a distributor or procurer of specialized products)
is dependent wholly on the firm for its supplies (Cabrera, 2015).

RATIONALE AND BACKGROUND OF THE STUDY

 This study aims to determine the financial
performance of the firm through the use of trend
analysis to improve the financial improvement of
the company.

RESEARCH OBJECTIVES/PROBLEMS
 This study was anchored on the concept of Cabrera (2015) who

states that in analyzing financial statement data, analysts use various

devices to bring out the comparative and relative significance of the

financial information presented.

CONCEPTUAL FRAMEWORK
 Financial statements and their accompanying notes contain a wealth of useful information regarding the financial

position of the company, the success of its operation, policies, and strategies of the management and insight into its future

performance. The users of this financial statement are composed of internal and external. Internal users of accounting

information are those involved strategically managing and operating the business it includes the managers, officers, internal

auditors, consultants, etc. External users of accounting information are not directly involved in running the business they

include shareholders, lenders, directors, customers, employees, etc. All those internal and external users can obtain answers

through analyzing the data presented in Financial Statement (Cabrera, 2015).

CONCEPTUAL FRAMEWORK
 Research Design

The researcher will use the quantitative analysis using documentary analysis. It includes the audited

financial statements of the Surigao Employees Entrepreneurs Multi-Purpose Cooperative will use to

evaluate the flow of the amount of financial statement and the financial performance through the use of

trend analysis as basis for financial improvement.

METHOD
This chapter presents the researcher design, participants, instrument, data gathering procedure and data
analysis.
 Participant of the Study

The participant of the study is the Manager of Surigao Employees Entrepreneurs Multi-Purpose

Cooperative.

Research Instrument

The study needed a letter asking for a permission to provide the financial information specifically the

audited financial statements for the year 2015 to 2019 of Surigao Employees Entrepreneurs Multi-Purpose

Cooperative.

METHOD
This chapter presents the researcher design, participants, instrument, data gathering procedure and data
analysis.
 Data Gathering Procedure

The researcher will ask permission to the college dean to conduct the study to Surigao Employees

Entrepreneurs Multi-Purpose Cooperative. After the approval, a letter of request signed by the college dean will

send to the Surigao Employees Entrepreneurs Multi-Purpose Cooperative for the confirmation for the entity’s

documentary analysis.

DATA GATHERING PROCEDURE

 Data Analysis

The financial statements for trend analysis techniques use to analyze the following data:

Trend Analysis. Use to analyze financial statements by comparing individual entries as a proportion of

their total accounts like assets, liabilities, and equity.

Amounts. It is calculated by subtracting the current year to the previous year.

Percentage. It is calculated by subtracting the difference of the current year to the previous year

divided by previous year.

 
DATA ANALYSIS
THANK YOU AND GOD
BLESS.