Assessing Short‑Term Financial Health in Cooperatives: An Application of Fleuriet’s Dynamic Model
DOI:
https://doi.org/10.66069/ojspub.25360806Keywords:
Working capital management, Fleuriet’s Dynamic Model, Agro‑industrial cooperative, Short‑term finance, Financial decision‑makingAbstract
This study analyzes the working capital management of an agro‑industrial cooperative using Fleuriet’s Dynamic Model as a diagnostic tool for short‑term financial resource allocation. Employing a descriptive and exploratory quantitative design, the research draws on financial statement data from a cooperative over the period 2018–2022. The results demonstrate that Fleuriet’s Dynamic Model offers a comprehensive assessment of working capital status, effectively highlighting the condition of short‑term financial resources. These findings suggest that the model serves as a valuable decision‑support instrument for financial managers, with implications for improving liquidity management and organizational sustainability. This study contributes to the academic literature on cooperative finance and provides practical insights for administrators and policymakers in the agro‑industrial sector.
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