Análisis del sistema administrativo contable y financiero de las asociaciones no financieras de la Economía Popular y Solidaria de los cantones Piñas, Atahualpa y Machala de la provincia El

Abstract

Abstract:The present investigation was carried out with the objective of analyzing the administrative, accounting and financial system of the non-financial associations of the Popular and Solidarity Economy of the Piñas, Atahualpa and Machala cantons of the province of El Oro, to provide a diagnosis of said system . In the mentioned cantons there are 245 associations, of which 188 carry out production activities, 52 of services and 5 are of consumption. The research was field and bibliographical, since a survey was applied to the representatives of 70 previously assigned associations and information was collected without manipulating the variables. Also, information was taken from books, scientific articles, among others, that theoretically supported the variables under study. It was determined that the management carried out in the analyzed associations is based on empirical knowledge, since they are made up of high school graduates, causing a lack of knowledge of theoretical-scientific techniques and tools that allow these organizations to be better managed. Financial indicators were applied only to two associations, since most of them did not provide their financial statements, considering that they are confidential information.