Social insertion companies in Spain

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2016/2017This final dissertation takes as its’ objective the corporate and financial analysis of the Spanish insertion companies. This analysis will be based on the annual report issued by the Spanish Federation of Insertion Companies. In this dissertation we will be able to verify the average increase in size of the insertion companies through the return on assets and invested capital of these companies. First we have described the nature of the social economy, then we have analysed what a social company is, describing the structure and the characteristics of the insertion companies given that they are predominant in Spain within this sector. Finally, we have carried out a financial analysis of the insertion companies, analysing the size of these companies, their profitability and the level of indebtedness. Finally we will check whether or not there is any difference in the size, the profitability and the indebtedness of the companies in Catalonia and in the Basque Country