Introduction    Starbucks Coffee is the best-known coffee chain in the world thanks to its presence in many countries. The company began its activity in 1971 in the city of Seattle, in the extreme northwest of the United States, where its headquarters currently remains. Little by little, that cafeteria would gain fame for importing coffee beans from around the world. In 1987, it would begin to expand as a chain through other US cities. In 1996, he opened the first cafeteria abroad (in Tokyo). Starbucks earned 2,757.05 million dollars in its last fiscal year, which is explained by its presence in more than fifty countries and its strong brand image.     One of the voices that we must pay more attention is that of Howard Behar, current founder of the coffee company Starbucks (Schultz, 2017). And this person has been busy launching a book to the market where he narrates the steps he took to make Starbucks what it is today (Behar, 2017). For an investor, it is important that the brand is widely recognized and this does not lack Starbucks a coffee chain that is very famous by young people, adults, and even children according to what market research shows. The trademark Starbucks plans to open at the end of this year more than 1248 new locations, without hesitation, this is a great purpose and an indicative factor that everything is going well without losses.    This analysis on Starbucks Coffee took into consideration not only the commercial strategy and the accounting analysis but also the commercial financial ratios compared to the average industry of the cafeterias sector; as well as the development views of different analysts on the financial performance of the organization. These considerations will help to take and support final decision making on whether or not to invest in the purchase of Starbuck Coffee shares.Starbucks Coffee Corp: Analysis Investment Decision¬    Business Strategy Analysis    Considered among the top 100 of the most valuable brands in the world by Forbes, Starbucks has become a global company, admired for its resilience in the face of new circumstances and always be ahead of its competitors (Forbes-a, 2017). Howard Schultz is the great responsible and mastermind behind the success of Starbucks, whose differentiating value is to offer a complete experience (this is the central key of his model) (Schultz, 2017). In 1971 three partners decided to open the first local Starbucks in Seattle, inspired by the sale of grains and coffee machines that the entrepreneur Alfred Peet carried out in their premises (Schultz, 2017). In 1982, Howard Schultz joined the company with new ideas, selling espresso coffee and other innovations, which his associates rejected because they thought coffee was something that should be prepared at home (Schultz, 2017). Turning his deaf ears to his three partners, Howard decides to open his own chain of coffee shops (Schultz, 2017). A year later their three partners sell Starbucks, and they decide to buy Alfred Peet Peet’s chain of coffee bean sale (Schultz, 2017). Currently, Starbucks has more than 24,000 locations and is present in more than 70 countries (Starbucks-c, 2017).    There are no many organizations in this world that produce more commitment and loyalty than Starbucks. This coffee multinational has won the hearts of consumers, not only with a good product and impeccable customer service; The strategy of Starbucks has always sought differentiation through offering value, especially in its digital campaigns. The strategies of Starbucks have managed to make the consumer fall in love. It is no longer just the search for apps to facilitate payment on the mobile, nor be a reference for customer service on social networks, nor was it the first cafeteria that implemented free internet access so common today worldwide. Starbucks is the result of a company philosophy that has placed the customer at the center of its entire global strategy. And that has made the Starbucks competition try to copy their actions.    The digital strategy carried out by Starbucks has emerged as a paradigmatic model of what is now known as emotional (or experiential) marketing (Forbes-b, 2016). This type of marketing is based on a strong emotional connection between the brand and the customer (Forbes-b, 2016). Based on the basis that most buying decisions are based on emotion and the creation of an emotional connection with the consumer (Forbes-b, 2016).¬    Accounting Analysis    Starbucks own funds are currently composed of 1,448 million shares, with its current free float of 97.2% of the total (Starbucks-a, 2016). Lastly, its market capitalization is USD 77,772 million. Starbucks Corp. reported higher-than-expected quarterly revenue in 2016, thanks to a strong US performance that offset sluggish sales from its locations in the rest of the world and further fears that tough competition will hit the coffee shop chain more world famous (Starbucks-a, 2016). Total revenues grew 16%, to 5,711.2 million dollars, in the quarter ended on October 2, from the 4,914.8 million dollars reported in the same period of 2015 (Starbucks-10k, 2016). The figure exceeded the average of estimates of 5,680 million dollars, according to Reuters (Starbucks-10k, 2016).    Starbucks gets the bulk of its sales in the United States, where along with other restaurant chains, it has been struggling in a scenario of intense competition, unusually low prices, and anxiety over the impending presidential election (Starbucks-10k, 2016). Sales at comparable stores in the Americas region led by the United States, in which the chain registers the bulk of its revenues, grew to 4,000 million dollars, or 5%, in line with Consensus Metrix estimates (Starbucks-10k, 2016). Chief Operating Officer Kevin Johnson informed Reuters that Starbucks coffee sales, which were open at least 13 months ago, accelerated slightly during the quarter, although customer traffic dropped again due to the recent change in its rewards program (Starbucks-10k, 2016).    Net profit attributable to shareholders grew 22.9% to 801.8 million dollars, compared to 652.5 million dollars reported in the quarter ended September 27, 2015 (Starbucks-a, 2016). Earnings per share were 54 cents per share in the quarter ended on October 2, compared to 43 cents per share a year before (Starbucks-a, 2016). Excluding extraordinary items, the company earned 56 cents per share; Shares of Starbucks rose 1.6% to $ 52.50 per share, after-hours trading, and after issuing its report (Starbucks-a, 2016). Starbucks plans to open more than one new store a day for the next five years in the second largest economy in the world (Starbucks-a, 2016). By 2021, Starbucks aims to have almost 5,000 stores throughout China (Starbucks-a, 2016).    Starbucks Cafe Corp. has four declarable operating segments: America, which includes the US. UU., Canada, and Latin America; China/Asia Pacific; Europe, Middle East and Africa and Development of channels (Starbucks-a, 2016). They also have several non-reportable operational segments, including Teavana, Seattle’s Best Coffee, and Evolution Fresh, as well as certain business developments such as the Starbucks Reserve (Starbucks-a, 2016). The total net income for the fiscal year 2016 was as follows: Americas (69%), CAP (14%), EMEA (5%), Development of channels (9%) and All other segments (3%) (Starbucks-a, 2016).¬    Financial Analysis    To support the research that will lead to the decision making of investing or not in the company of Starbucks Coffee, the financial analysis of Starbucks has been based on the information provided by two companies that are dedicated to the study of the global electronic market value, using for it financial ratios to measures the purchase and sale of shares, NASDAQ, Morningstar and Stock Analysis on Net.    NASDAQ is a global electronic marketplace for the purchase and sale of securities, as well as the benchmark for technology stocks in the US (Investopedia, 2017). UU Nasdaq was created by the National Association of Securities Dealers (NASD) to allow investors to exchange securities in a computerized, fast and transparent system, and began trading on February 8, 1971 (Investopedia, 2017).     Stock Analysis on Net is a company which objective consists in to provide high-quality financial analysis of the companies that issue securities, as well as to value their listed stocks on New York Share Exchange (NYSE), & the National Association of Automated Securities Dealers (NASDAQ). We also offer analysis and financial valuations for entire sectors of the world economy, represented on the New York Stock Exchange. In summary, we provide you with the complete information necessary for each investor who understands the advantages of investing in Global Markets.    Morningstar, Inc. is a provider of free investment research for investors from all over the world (Forbes-c, 2017). The organization offers a wide spectrum of data, programs (software) and investigation products for different investors, economic advisors, and institutional customers through its investment data segment (Forbes-c, 2017). It also offers asset management services for advisors, institutions, and retirement plan participants through its investment management segment (Forbes-c, 2017).¬    Liquidity Ratios    The liquidity ratios show the relationship that exists between the current assets of an organization with its current liabilities and, therefore, its capacity to be able to meet debts due (Brigham & Ehrhardt, 2017). Two generally applied liquidity ratios are the current ratio and the rapid test ratio, or acid test (Brigham & Ehrhardt, 2017).    Financial ratios or financial indicators are coefficients or ratios that provide accounting and financial units of measurement and comparison, through which the relationship (by division) of two direct financial data, allow analyzing the current or past state of an organization, based on optimal levels defined for it (Brigham & Ehrhardt, 2017). The Financial ratios are relative with those of the competition and drive to the analysis and reflection of the operation of the companies in front of their rivals, then the fundamentals of application and calculation of each of them are explained (Brigham & Ehrhardt, 2017).The quick ratio    This liquidity ratio computed as, cash plus short-term commercial investments plus receivables, divided by prevailing liabilities. Starbucks’ quick ratio increased from 2015 to 2016 and from 2016 to 2017 (NASDAQ-a, 2017).