Management control in transport cooperative

Abstract

The aim of the study is to propose goals in order to gain prosperity in the future. The years analyzed will be 2013 and 2014, as the regulations started to have validity in the beginning of 2014. The Situation Balance and the Gains and Losses Account will be presented. With such data, La Vall in 2013 establishes the objectives for the following year and, subsequently, it will verify if the aimed objectives have been achieved in 2014, if they are not, this data will help the company to know the problems which caused the no fulfillment of them. If problems arise, solutions will be provided to each issue. In this report the following studies will be observed: financial and profitability indicators, equilibrium analysis, budgetary management, analysis of budgetary deviations and operational management. Finally, the most relevant ideas will be presented along with the results obtained from the different analysis performed.