Resumen

MUNOZ MARIBONA, Erick. Results from the Application of a Proposed Procedure for Financial Planning in the Cooperative La Concha in Santa Clara, Cuba. Part II. Cofin [online]. 2020, vol.14, n.2, e02.  Epub 01-Nov-2020. ISSN 2073-6061.

Efficient financial planning translates into incalculable economic effects for any organization. It is an essential tool for decision making and for the fulfillment of the objectives and goals. No successful business can be imagined without correct risk management. This research was carried out at the La Concha de Santa Clara cooperative, which provides restaurant services. The result proposed by the article is significant because it will allow the cooperative to have an important examination tool for its economic and financial management, to know in advance the expected results for some forecasts made, and make decisions to avoid adversities and to be able to evaluate procedural effectiveness by using ex-post analysis.

Palabras clave : leasing; purchase; pro forma statements; risk..

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