FINANCIAL RATIO ANALYSIS OF

BAUG CARP BENEFICIARIES

MULTI-PURPOSE COOPERSTIVE
IN YEAR 2016-2017
The objective of this research study is to know
the financial ratio analysis of Baug CARP
Beneficiaries Multi-Purpose Cooperative
(BCBMPC) .The findings of this study would be
used by Baug CARP Beneficiaries Multi-Purpose
Cooperative (BCBMPC) management as an aid
for the presentation of the financial performance
of the cooperative and to keep it in check for
possible lapses.
Schematic diagram of the study
 Statement of the Problem

This study focused on the financial ratio analysis of

a multi-purpose cooperative in Surigao City.
Specifically it sought to answer the following
questions:
1. What is the financial ratio analyses as to:
1.1 Profitability Performance;
1.2 Institutional Strength;
1.3 Structure of Assets;
1.4 Operational Strength;
2. Based on the findings of the study what
improvement may be proposed?
 Research Design

The researchers will utilize quantitative study

using documentary analysis that involves the
collection of business documents such as Balance
sheets, income statements, and statement of cash
flows relating to the accounts of BCBMPC that
will be used for computing financial ratios such as
profitability performance, institutional strength,
structure of assets and operational strength.
 Participants

The participant of the study is the branch

manager of Baug CARP Beneficiaries Multi-
Purpose Cooperative (BCBMPC) Surigao Branch.
Baug CARP Beneficiaries Multi-Purpose
Cooperative is qualified in this study because it is
registered in the Republic of the Philippines
Cooperative Development Authority (CDA) and it
has been operating for more than one year.
 Instrument

The study utilized the financial ratio

analysis from CDA’s (Cooperative
Development Authority) Performance
Report Standards for Cooperatives to
analyze the accounts of Baug CARP
Beneficiaries Multi-Purpose
Cooperative.
 Findings
The findings of the study were summarized as follows:
1. As to profitability performance, asset efficiency rates in 2016 to
2017 were 4.76% and 5.27%, respectively. These scored zero (0) and one
(1) which means that the cooperative was having difficulties in generating
revenue and sales from its assets.
2. As to structure of assets, external borrowings were 31.65% in
2016 and 28.81% in 2017, which scored one (1) and two (2). The
cooperative had high dependence to borrowing from external sources
rather than from its own assets when it comes to funding its activities.
3. In terms of operational strength, the volume of business to total
assets ratios were 17.49% in 2016 and 17.66% in 2017. These garnered
scores of on (1) and one (1), respectively. It can be inferred that the
volume of cooperative’s assets that do generate sales or revenue were less
compared to assets that do not generate revenue. The cooperatives cost
per volume of business ratios in 2016 and 2017 were 70 cents and 67
cents, respectively. Both scored zero (0). These costs were too high and
not beneficial to the cooperative. It can be inferred that the cooperative’s
businesses may have been managed inefficiently.
 Conclusions
Based on the findings of the study, the
researchers concluded that Baug CARP Beneficiaries Multi-
Purpose Cooperative’s main problem lies in the area of
efficiency in generating revenue or sales from its assets,
capacity of assets to generate business, debt management
and costs.
Aside from having difficulties in asset
efficiency and volume of business, the cooperative also had
high dependence to external borrowings to fund its
activities. The volume of the cooperative’s assets that do
generate revenue are lesser compared to total assets. The
cooperative may have also been inefficient in managing its
businesses.
 Recommendations Recommendations

In the view of the findings and conclusions of the study, the researchers recommended that the

proposed improvement plan for Baug CARP Beneficiaries Multi-Purpose Cooperative may be

implemented.

For further studies, future researchers are suggested to propose titles such as:

(1) Overall Performance of Selected Cooperatives in Surigao City

(2) Assessment of Non-Financial Performance of Cooperatives in Surigao City

(3) Cost Management of Cooperatives in Surigao City

THANK YOU 
PROPOSED IMPROVEMENT PLAN