Ambo And Robi-Berga Farmers Cooperatives Unions Case Study
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FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
5.1 Findings
This chapter is dedicated to provide selected findings and conclusions after comparatively analyzing of the financial performance of Ambo and Robi-berga farmers’ cooperatives unions, it also provide some recommendations to the concerned selected farmers’ cooperatives unions from the conclusions derived for the study. Although, by analyzing the financial statements it can be able to compare the financial performance of Ambo and Robi-berga farmers’ cooperatives unions. For the above reasons the researcher used financial statement analysis tools like; common size analysis, trend analysis, ratio analysis, funds flow analysis and cash flows analysis have been used to being outcome of this research. Therefore, as per the data analysis of the study, the following findings and conclusions were derived.
The study shows that the trend analysis of current assets of Ambo farmers’ cooperative union was decreased to 100, 80.3 and 98.3 percent in the years…show more content… This indicates that the Robi-berga farmers’ cooperative union was allocated capital to reserves, work expansion, social services and others capital during the study periods. It is concluded that, the Ambo cooperative union was allocated more capital than Robi-berga cooperative union, so Ambo cooperative union has good performance on capital allocations during the study periods.
Net sales of Ambo farmers’ cooperative union were decreased to 100, 50.5and 72.7 percent in the years 2008-09, 2009-10 and 2010-11, but the net sales of Ambo cooperative union were increased to 167.8 and 399 percent in the years 2011-12 and 2012-13. This shows that the net sales of Ambo cooperative union were decreased in the year 2009-10 and 2010-11; on the other hand the net sales were increased in the years 2011-12 and